29 U.S.C. § 1144a : US Code - Section 1144A: Clarification of church welfare plan status under State insurance law

Search 29 U.S.C. § 1144a : US Code - Section 1144A: Clarification of church welfare plan status under State insurance law

(a) In general
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) of this section, 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.
(b) State insurance law
A State insurance law described in this subsection is a law that -

(1) requires a church plan, or an organization described in
section 414(e)(3)(A) of title 26 and section 1002(33)(C)(i) of
this title to the extent that it is administering or funding such
a plan, to be licensed; or
(2) relates solely to the solvency or insolvency of a church
plan (including participation in State guaranty funds and
associations).
(c) Definitions
For purposes of this section:
(1) Church plan
The term "church plan" has the meaning given such term by
section 414(e) of title 26 and section 1002(33) of this title.
(2) Reimburses costs from general church assets
The term "reimburses costs from general church assets" 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) of this section.
(3) Welfare plan
The term "welfare plan" -
(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
(B) does not include any entity, such as a health insurance
issuer described in section 9832(b)(2) of title 26 or a health
maintenance organization described in section 9832(b)(3) of
title 26, or any other organization that does business with the
church plan or organization sponsoring or maintaining such a
plan.
(d) Enforcement authority
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.
(e) Application of section
Except as provided in subsection (d) of this section, 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) of this section. 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.