Q. What are some recent measures that affected church plans?
A. The Protecting Americans from Tax Hikes (PATH) Act of 2015 affects the ability of a church plan to have an automatic contribution arrangement. The PATH Act expanded the portability of retirement assets by permitting taxpayers to roll over assets, including from a 457(b) plan into a SIMPLE IRA plan.
The automatic enrollment provisions of the Pension Protection Act of 2006, which preempted state law, only applied to ERISA plans. Church plans are not subject to ERISA requirements unless the church plan elects to be subject to ERISA, which they may do under Code Section 410(d).
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