| 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 N/A 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 N/A 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 N/A 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 N/A Page |
8. Is the composition of the committee stated? |
| Yes No N/A Page |
9. Did the plan sponsor provide a written
notice to interested persons that a letter ruling under § 414(e)
of the Code on behalf of a church plan will be submitted to the IRS?
(See Rev. Proc. 2011-44).
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| Yes No N/A Page |
10. Does the ruling request include a copy
of the notice?
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