Pensi on Benefit Guaranty Corporation74-22 November 7, 1974 STATUTE/ REGULATION SECTION:402 1(b) (3) Plans Covered. OPINI ON:In your letter of October 14, 1974, you asked whether certain plans covering the lay employees of church relatedschool s and hospitals belonged to a "church plan." Yo ur question is in the jurisdiction of the Internal Revenue Service. As you know, the definition of a church plan isprovided in section 414 (e) of the Internal Revenue Code of 1954, and regulations have not yet been issued underthis sectio n.
Pension Benefit Guaranty Corporation 82-3 Februa ry 2, 1982 RE FERENCE: [*1] 414(e) (IRC) Definitions & Special Rules. Church Plans 402 1(b)(3) Plans Covered. Church Plans OP INION: This is in respon se to your request on behalf of the above-referenced plan (the "Plan") for a ref und of premiumspaid to th e Pension Benefit Guranty Corporation ("PBGC") by the Plan.