PUBLIC LAW 106-244—JULY 10, 2000 114 STAT. 499 Public Law 106-244 106th Congress An Act To amend title I of the Employee Retirement Income Security Act of 1974 to provide for the preemption of State law in certain cases relating to certain chiirch plans. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. PURPOSE. The purpose of this Act is only to clarify the application to a church plan that is a welfare plan of State insurance laws that require or solely relate to licensing, solvency, insolvency, or the status of such plan as a single employer plan. SEC. 2 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), 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 the Internal Revenue Code of 1986 and section 3(33)(C)(i) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(33)(C)(i)) 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 the Internal Revenue Code of 1986 and section 3(33) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(33)). (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). (3) WELFARE PLAN.— The term "welfare plan"— July 10, 2000 [S. 1309] 29 USC 1144a note. 29 USC 1144a.
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