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