Church Plan Definition (August 20, 2018)


The Church Alliance submitted a comment letter to the Treasury Department and Internal Revenue Service (“Service”) concerning the definition of a “church plan” in section 414(e) of the Internal Revenue Code.  Included in the comment letter are suggestions for consideration regarding (1) the effect of non-church employees in a church plan, (2) the meaning of a “principal purpose” organization, (3) the control requirement with respect to the definition of “employee,” and (4) the meaning of an “association” with a church.