Church plans will have to notify plan participants before asking the Internal Revenue Service (IRS) to provide private letter rulings confirming the plans' status.
The IRS has spelled out church plan letter ruling application rules in IRS Revenue Ruling 2011-44.
Section 414(e) of the Internal Revenue Code (IRC) defines a church plan as a plan for that covers church employees and the employees' beneficiaries, or the employees of a tax-exempt association of churches and those employees' beneficiaries.
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