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Churches of God, General Conference Pension Plan Resources for Final 403(b) Regulations
This information should not be considered tax or legal advice. The Board of Pensions stands ready to assist your organization as you work with your legal and tax advisers by providing resource information that you and your adviser may find beneficial.
Since the new 403(b) regulations may impact different types of organizations in a different manner, the Board of Pensions has divided resources for Church of God employers into two groups within two different categories.
If you would like a quick overview of the regulation changes before exploring your options, please view the Summary of Final Regulations . You might also want to familiarize yourself with the terms Qualified Church-Controlled Organization (QCCO) and Non-Qualified Church-Controlled Organization (NQCCO). To find definitions CLICK HERE .
Please select an option from the following that best applies to your situation.
Churches and employers that exclusively use the Churches of God, General Conference Pension Plan:
Option 1: If you are a Church or church related organization (QCCO) affiliated with the Churches of God, General Conference and you exclusively use the CGGC Pension Plan as your only retirement plan – CLICK HERE
Option 2: If you are an organization (NQCCO) that typically receives more than 25% of its financial support/income from outside a church or denomination (e.g., a college, university, retirement home or children’s home) but still uses the CGGC plan exclusively – CLICK HERE
Churches and employers that use retirement plan provider(s) in addition to the Churches of God, General Conference Pension Plan:
Option 3: If you are a Church or church related organization (QCCO) affiliated with the Churches of God, General Conference and your organization makes contributions to more than one retirement plan provider – CLICK HERE
Option 4: If you are an organization (NQCCO) that typically receives more than 25% of its financial support/income from outside a church or denomination (e.g., a college, university, retirement home or children’s home) and makes contributions to more than one retirement plan provider – CLICK HERE
Return to the Pension main page
Additional Resources:
Summary of the Final Regulations
Frequently Asked Questions about the 403(b) Regulations
Eligibility and Participation Schedule
Advantages of the 403(b)(9) Churches of God Pension Plan
Qualifying/Non-Qualified Church-Controlled Organization – defined
Enrollment and Information Schedule
CGGC Pensions Home Page
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