{"identifier":"/us/usc/t29/s1144a","title":29,"num":"\u00a7\u202f1144a.","heading":"Clarification of church welfare plan status under State insurance law","text":"\u00a7\u202f1144a.\nClarification of church welfare plan status under State insurance law\n(a)\nIn general\nFor purposes of determining the status of a church plan that is a welfare plan under provisions of a State insurance law described in subsection (b), such a church plan (and any trust under such plan) shall be deemed to be a plan sponsored by a single employer that reimburses costs from general church assets, or purchases insurance coverage with general church assets, or both.\n(b)\nState insurance law\nA State insurance law described in this subsection is a law that\u2014\n(1) requires a church plan, or an organization described in\nsection 414(e)(3)(A) of title 26\nsection 1002(33)(C)(i) of this title\n(2) relates solely to the solvency or insolvency of a church plan (including participation in State guaranty funds and associations).\n(c)\nDefinitions\nFor purposes of this section:\n(1)\nChurch plan\nThe term \u201cchurch plan\u201d has the meaning given such term by\nsection 414(e) of title 26\nsection 1002(33) of this title\n(2)\nReimburses costs from general church assets\nThe term \u201creimburses costs from general church assets\u201d means engaging in an activity that is not the spreading of risk solely for the purposes of the provisions of State insurance laws described in subsection (b).\n(3)\nWelfare plan\nThe term \u201cwelfare plan\u201d\u2014\n(A) means any church plan to the extent that such plan provides medical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident, disability, death or unemployment, or vacation benefits, apprenticeship or other training programs, or day care centers, scholarship funds, or prepaid legal services; and\n(B) does not include any entity, such as a health insurance issuer described in\nsection 9832(b)(2) of title 26\nsection 9832(b)(3) of title 26\n(d)\nEnforcement authority\nNotwithstanding any other provision of this section, for purposes of enforcing provisions of State insurance laws that apply to a church plan that is a welfare plan, the church plan shall be subject to State enforcement as if the church plan were an insurer licensed by the State.\n(e)\nApplication of section\nExcept as provided in subsection (d), the application of this section is limited to determining the status of a church plan that is a welfare plan under the provisions of State insurance laws described in subsection (b). This section shall not otherwise be construed to recharacterize the status, or modify or affect the rights, of any plan participant or beneficiary, including participants or beneficiaries who make plan contributions.","url":"https://projectusc.org/usc/t29/s1144a.html","content":[{"t":"sec","id":"/us/usc/t29/s1144a","children":[{"t":"num","text":"\u00a7\u202f1144a."},{"t":"heading","text":"Clarification of church welfare plan status under State insurance law"},{"t":"subsec","id":"/us/usc/t29/s1144a/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"For purposes of determining the status of a church plan that is a welfare plan under provisions of a State insurance law described in subsection (b), such a church plan (and any trust under such plan) shall be deemed to be a plan sponsored by a single employer that reimburses costs from general church assets, or purchases insurance coverage with general church assets, or both.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t29/s1144a/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"State insurance law"},{"t":"chapeau","text":"A State insurance law described in this subsection is a law that\u2014"},{"t":"para","id":"/us/usc/t29/s1144a/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" requires a church plan, or an organization described in ","children":[{"t":"ref","text":"section 414(e)(3)(A) of title 26","href":"/us/usc/t26/s414/e/3/A","tail":" and "},{"t":"ref","text":"section 1002(33)(C)(i) of this title","href":"/us/usc/t29/s1002/33/C/i","tail":" to the extent that it is administering or funding such a plan, to be licensed; or"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t29/s1144a/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" relates solely to the solvency or insolvency of a church plan (including participation in State guaranty funds and associations).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t29/s1144a/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Definitions"},{"t":"chapeau","text":"For purposes of this section:"},{"t":"para","id":"/us/usc/t29/s1144a/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Church plan"},{"t":"content","children":[{"t":"p","text":"The term \u201cchurch plan\u201d has the meaning given such term by ","children":[{"t":"ref","text":"section 414(e) of title 26","href":"/us/usc/t26/s414/e","tail":" and "},{"t":"ref","text":"section 1002(33) of this title","href":"/us/usc/t29/s1002/33","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t29/s1144a/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Reimburses costs from general church assets"},{"t":"content","children":[{"t":"p","text":"The term \u201creimburses costs from general church assets\u201d means engaging in an activity that is not the spreading of risk solely for the purposes of the provisions of State insurance laws described in subsection (b).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t29/s1144a/c/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Welfare plan"},{"t":"chapeau","text":"The term \u201cwelfare plan\u201d\u2014"},{"t":"subpara","id":"/us/usc/t29/s1144a/c/3/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" means any church plan to the extent that such plan provides medical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident, disability, death or unemployment, or vacation benefits, apprenticeship or other training programs, or day care centers, scholarship funds, or prepaid legal services; and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t29/s1144a/c/3/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" does not include any entity, such as a health insurance issuer described in ","children":[{"t":"ref","text":"section 9832(b)(2) of title 26","href":"/us/usc/t26/s9832/b/2","tail":" or a health maintenance organization described in "},{"t":"ref","text":"section 9832(b)(3) of title 26","href":"/us/usc/t26/s9832/b/3","tail":", or any other organization that does business with the church plan or organization sponsoring or maintaining such a plan."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t29/s1144a/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Enforcement authority"},{"t":"content","children":[{"t":"p","text":"Notwithstanding any other provision of this section, for purposes of enforcing provisions of State insurance laws that apply to a church plan that is a welfare plan, the church plan shall be subject to State enforcement as if the church plan were an insurer licensed by the State.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t29/s1144a/e","children":[{"t":"num","text":"(e)"},{"t":"heading","text":"Application of section"},{"t":"content","children":[{"t":"p","text":"Except as provided in subsection (d), the application of this section is limited to determining the status of a church plan that is a welfare plan under the provisions of State insurance laws described in subsection (b). This section shall not otherwise be construed to recharacterize the status, or modify or affect the rights, of any plan participant or beneficiary, including participants or beneficiaries who make plan contributions.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}