Church Benefit Plans

Church plans and church benefit boards operate in an increasingly challenging environment, with a myriad of new laws and regulations that frequently do not apply neatly to church plans and programs given their unique nature and purpose.
 

Ice Miller's Employee Benefits Group serves as counsel to church plans across the country.  Whether a denominational benefit board, large church, church-related university or hospital, mission organization, or other religious non-profit, we have the church plan experience you need to keep your retirement and welfare plans and programs compliant with all state and federal rules and regulations. Examples of our work for church plans include:
 
  • Working with employers to design and implement 401(a) and 403(b) retirement plans, including 403(b)(9) retirement income accounts, and drafting plan and plan-related documents
  • Advising church plans on the Affordable Care Act and its unique impact on large and small church health plans and employers
  • Analyzing church plan status under Internal Revenue Service and Department of Labor rules and securing IRS rulings on church plan status 
  • In-depth training of benefit board staff on the unique features and benefits of their church plan products, as well as application of compliance rules such as IRS limits, required minimum distributions, and non-discrimination rules
  • Consulting with employers on how to correct church plan failures and defects under IRS correction procedures
  • Advising church plan employers with respect to their nonqualified deferred compensation plans, including eligible and ineligible 457 plans 
  • Consulting on all aspects of Traditional and Roth IRAs offered by benefit boards
  • Working on international tax issues, including securing dual qualification status for church plans covering Puerto Rican residents
  • Advising employers on SEC rules critical to application of the church plan exemptions
We understand church plans. Whatever your church plan need, we can efficiently and cost-effectively help you find a solution.  
 

Representative Clients

  • Everence Association
  • Free Methodist Church of North America
  • Grace Brethren Investment Foundation, Inc.
  • Pension Fund of the Christian Church (Disciples of Christ)
  • SYDA Foundation
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