29 U.S.C. § 1144a — Clarification of church welfare plan status under State insurance law

(a) In general. To determine the status of a church plan^* that is a welfare plan under a State^* insurance law described in (b), the plan and any trust under it are treated as a single-employer^* plan that reimburses costs from general church assets, buys insurance with those assets, or both. (b) State insurance law. This means a State law that (1) requires such a church plan, or an organization described in the cited Federal provisions while administering or funding it, to be licensed, or (2) deals only with the plan’s solvency or insolvency, including State guaranty funds and associations. (c) Definitions. “Church plan” has the meaning in 26 U.S.C. § 414(e) and section 1002(33) of this title. “Reimburses costs from general church assets” means an activity that is not spreading risk solely for the State-insurance-law provisions in (b). “Welfare plan” means a church plan to the extent it provides medical, surgical, or hospital care or benefits; sickness, accident, disability, death, or unemployment benefits; vacation benefits; apprenticeship or other training; day care; scholarships; or prepaid legal services. It does not include a health insurer, health maintenance organization, or other organization doing business with the church plan or its sponsor or maintainer. (d) Enforcement. To enforce State insurance laws that apply to a church welfare plan, the plan is subject to State enforcement as if it were a State-licensed insurer. (e) Application. Except for (d), this section only decides the plan’s status under the State insurance laws described in (b). It does not otherwise change the plan’s status or the rights of participants or beneficiaries, including people who contribute to the plan.