| APPENDIX E |
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| Additional Checklist for Church Plan Ruling Requests |
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In order to assist
EP Technical in processing a church plan ruling request, in addition to the
items in Appendix B, please check the following list.
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| Yes No N/A Page |
1. Is there specific information showing
that the submission is on behalf of a plan established by a named church or
convention or association of churches? The information must show how the sponsoring
organization is controlled by, or associated with, the named church or convention
or association of churches. For example, the sponsoring organization might
be listed in the church’s official directory of related organizations
whose mission is to further the objectives of the church. In order to be considered
associated with a church or convention or association of churches, the organization
must share common religious bonds and convictions with that church or convention
or association of churches.
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| Yes No N/A Page |
2. Is there specific information showing
that the organization that has established the plan is a tax-exempt organization
as described in § 501 of the Code?
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| Yes No N/A Page |
3. Is there representation that the
plan for which the ruling is being requested is qualified under § 401(a)
of the Code or meets the requirements of § 403(b) of the Code?
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| Yes No N/A Page |
4. Does the ruling clearly state who
are the eligible participants and the name of the employer of these eligible
participants?
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| Yes No Page |
5. Is there a representation that none
of the eligible participants are or can be considered employed in connection
with one or more unrelated trades or businesses within the meaning of § 513
of the Code?
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| Yes No Page |
6. Is there a representation that all
of the eligible participants are or will be employed by the named church or
convention or association of churches, and will not include employees of for-profit
entities? An example of an eligible employee includes a duly ordained, commissioned,
or licensed minister of a church in the exercise of his or her ministry.
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| Yes No Page |
7. Is there specific information showing
an existing plan committee whose principal purpose or function is the administration
or funding of the plan. This committee must be controlled by or associated
with the named church or convention or association of churches?
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| Yes No Page |
8. Is the composition of the committee stated? |
