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S. 1309 (106th): Church Plan Parity and Entanglement Prevention Act of 1999

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Nov 19, 1999.

Sets forth requirements for determining the status of a church plan that is a welfare plan under any State insurance law that: (1) requires licensing of a church plan or other organization described under specified provisions of the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to the extent that it is administering or funding such a plan; or (2) relates solely to the solvency or insolvency of a church plan (including participation in State guaranty funds and associations).Requires such a plan, and any trust under it, to be deemed a plan sponsored by a single employer that reimburses costs from general church assets, or purchases insurance coverage with general church assets, or both.Requires such a church plan to be subject to State enforcement as if it were an insurer licensed by the State.Limits the application of this Act to determining such a church plan's status under such State insurance laws. Prohibits construing this Act to recharacterize the status, or modify or affect the rights, of any plan participant or beneficiary, including those who make plan contributions.