S. 881 (104th): Church Retirement Benefits Simplification Act of 1995

Jun 05, 1995 (104th Congress, 1995–1996)
Died (Referred to Committee)
David Pryor
Senator from Arkansas
Read Text »
Last Updated
Jun 05, 1995
32 pages
Related Bills
S. 1415 (103rd) was a previous version of this bill.

Referred to Committee
Last Action: Aug 06, 1993


This bill was introduced on June 5, 1995, in a previous session of Congress, but was not enacted.

Introduced Jun 05, 1995
Referred to Committee Jun 05, 1995
Full Title

A bill to amend the Internal Revenue Code of 1986 to clarify provisions relating to church pension benefit plans, to modify certain provisions relating to participants in such plans, to reduce the complexity of and to bring workable consistency to the applicable rules, to promote retirement savings and benefits, and for other purposes.


No summaries available.

36 cosponsors (19R, 17D) (show)

Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Church Retirement Benefits Simplification Act of 1995 - Amends the Internal Revenue Code to recodify and revise qualifications for church retirement and pension plans.
Makes employee contributions to such plans nonforfeitable.
Requires the plan to meet minimum vesting requirements.
Recodifies the authority of a church or a convention or association of churches to be treated as an employer making contributions to retirement income accounts.
Subjects church-related hospitals and universities to certain coverage and related rules in the case of a contract purchased by a church.
Requires distributions from retirement income accounts provided by churches to be in accordance with distributions under cash or deferred arrangements.
Provides for determining the beginning date for such distributions.
Allows self-employed ministers and chaplains who work for non-church employers to participate in their church plans.
Provides that certain rules aggregating employees do not apply to churches.
Restores qualified voluntary employee contributions to church plans.
Treats self-employed ministers as employees for purposes of certain welfare benefit plans and retirement income accounts.
Allows a deduction for contributions to retirement income accounts by such ministers.
Provides that a church plan maintained by more than one employer shall not be treated as a single plan.
Provides that accounting methods of deferred compensation plans of State and local governments and tax-exempt organizations do not apply to a church plan.
Exempts a church plan from the requirement to maintain separate accounts for medical benefits for key employees.
Provides that the special rules for computing employee contributions to pension plans do not apply to certain foreign missionaries.
Repeals the elective deferral catch-up limitation for church retirement income accounts.
Allows church plans to annuitize benefits and increase benefit payments.
Provides that rules for self-insured medical reimbursement plans are not applicable to church plans.
Provides that retirement benefits of ministers are not subject to the tax on net earnings from self-employment.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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