Editing 403(b) (section)

==Church plans==
A church plan is a retirement plan established and maintained by a tax-exempt church, a convention of churches, or an association of churches for its employees.<ref>{{USCode|29|1002}}(33)(A).</ref><ref>{{USCode|26|414}}(e)(1).</ref> Church plans are not subject to the [[Employee Retirement Income Security Act of 1974]] (ERISA) unless it voluntarily makes an irrevocable election to be subject to ERISA.<ref>{{USCode|29|1003}}(b)(2).</ref><ref>C.F.R. § 1.410(d)-1.</ref>

A church plan may be a [[defined benefit]] plan, a [[defined contribution]] plan, or a [[deferred compensation]] plan.<ref name= Sciscoe>Sciscoe, Tara Schulstad (2017). "[https://www.icemiller.com/MediaLibraries/icemiller.com/IceMiller/PDFs/publications/Church-Retirement-Plans-(w-002-8456).pdf Church Retirement Plans]". ''Ice Miller LLP''.</ref>

A church plan that is not subject to ERISA is not required to file an IRS Form 5500, nor is it required to distribute summary annual reports, summary plan descriptions, or summaries of material modifications to plan participants.<ref name= Sciscoe/> Church plans are generally subject to state law though. A defined benefit church plan is not required to pay subject to [[Pension Benefit Guaranty Corporation]] plan termination insurance.<ref name= Sciscoe/>