Religious school pension plan and church exemption

P/OPINION 75-29


                                                             3(33)


                        October 20, 1975


Dear              :

This is in reply to your letter inquiring whether the
pension plan of the Hebrew Institute of          is
a church plan as defined by the Employee Retirement
Income Security Act of 1974 (ERISA). You also raise
a question about Section 403(b) of the Internal Revenue
Code (IRC) and "catch-up contributions". The Hebrew
Institute is a non-profit school, exempt from taxes
under Section 501 of the IRC.

Section 3(33) of the ERISA, which defines church plans,
does not include plans of religious organizations other
than churches or associations or conventions of churches.
This is true whether or not the organization in question
is exempt from tax under Section 501 of the IRC.

A Hebrew Church or Synagogue, or association or convention
of such, would be exempt. But, since the Hebrew Institute
of           is a school and not a church (or synagogue)
or association of convention of such organizations, its
pension plan would not be exempt under 4(b)(2).

The other question you raise, that of "catch-up contributions",
is within the jurisdiction of the Internal Revenue Service.
I am forwarding a copy of your letter and our reply to
                          for direct reply to you.

Sincerely,