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Church Plans

This station houses posts about retirement plans provided by religious institutions, including plan design, litigation, IRS regulation, and more.


 

 

 

By John Iekel11/14/2017 • 0 Comments

Retirement benefits are on the agenda in the IRS’ recently released 2017-2018 Priority Guidance Plan. READ MORE

By NTSA Net Staff11/13/2017 • 0 Comments

In Tech Talk, Susan Diehl tells us whether churches are exempt from the requirement that there be a plan document. READ MORE

By NTSA Net Staff6/27/2017 • 0 Comments

In Tech Talk, Susan Diehl tells us what section of the Internal Revenue Code provides that governmental and church plans are not covered by ERISA and are not required to be fiduciaries. READ MORE

By John Iekel6/6/2017 • 0 Comments

The Supreme Court ruled unanimously in a decision it handed down June 5 that religiously affiliated non-profits’ plans are exempt from ERISA even if they were not originally established by a church. READ MORE

By NTSA Net Staff5/15/2017 • 0 Comments

In MarketBeat, Susan Diehl writes about questions that have arisen in the wake of the IRS’ issuance of Revenue Procedure 2017-18. READ MORE

By NTSA Net Staff5/15/2017 • 0 Comments

In Tech Talk, Susan Diehl tells us if a SEP or solo 401(k) can be used to designate post-retirement housing allowances as tax-free distributions and discusses some specifiic circumstances. READ MORE

By NTSA Net Staff12/20/2016 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether a portion of a minister’s normal wage that is declared to be a housing allowance must be excluded from “plan compensation” or can be included. READ MORE

By NTSA Net Staff12/5/2016 • 0 Comments

The U.S. Supreme Court will hear oral arguments on three church plan cases and review them as a consolidated case. READ MORE

By NTSA Net Staff10/21/2016 • 0 Comments

In MarketBeat, Robert Toth writes that the Supreme Court’s final decision regarding church plans could have a significant impact on a very large number of 403(b) plans. READ MORE

By Ray Harmon9/21/2016 • 0 Comments

On Sept. 21, the U.S. Supreme Court granted a request for a stay in the Ninth Circuit’s decision in Dignity Health v. Rollins. READ MORE

By NTSA Net Staff4/8/2016 • 0 Comments

In Tech Talk, Ellie Lowder tells us whether a church that established an employee deferral 403(b) plan via a mutual fund, makes no employer contributions and has no plan document can establish a SIMPLE IRA. READ MORE

By NTSA Net Staff1/25/2016 • 0 Comments

In MarketBeat, Robert Toth writes that merging 403(b)s and 401(a)s has been an ongoing issue in the tax-exempt marketplace, and discusses how under the PATH Act, the Internal Revenue Code now will allow such mergers and the transfer of assets from these two kinds of plans. READ MORE

By NTSA Net Staff1/11/2016 • 0 Comments

In MarketBeat, David Blask provides information and insights helpful in understanding — and handling — use of after-tax contributions and rollovers of such contributions to a Roth IRA or to a Roth 403(b).
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By NTSA Net Staff1/4/2016 • 0 Comments

Just before Christmas, President Obama signed into law H.R. 2029, a massive year-end spending and tax bill containing a number of provisions affecting health and retirement plans. Here’s what you may have missed. READ MORE

By NTSA Net Staff12/1/2015 • 0 Comments

Legislation that would amend the rules for church plans and 403(b)s in a variety of ways is now before both chambers of Congress. READ MORE

By NTSA Net Staff5/18/2015 • 0 Comments

A federal district court judge in Michigan has given preliminary approval to a settlement of the Ascension Health class action litigation under which Ascension can continue to claim the church plan exemption. READ MORE

By NTSA Net Staff3/30/2015 • 0 Comments

In this week’s Tech Talk, Ellie Lowder tells us whether a church client needs to establish a 403(b)(9) retirement income account so the church board can designate post-retirement housing allowances as tax-free distributions.

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By Thomas Clark6/17/2014 • 0 Comments

In spring 2013, a nationwide wave of class action lawsuits were filed against five large hospital systems claiming affiliation with the Catholic Church. The claims were all the same: The defined benefit pension plans sponsored by the hospitals were not eligible for the church plan exemption under ERISA. During the last year, we have had substantive decisions in three of the cases on what the scope of the church plan exemption should be. In this week’s MarketBeat, Thomas E. Clark, Jr. discusses this litigation and what may happen next.  READ MORE

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