114 STAT. 500 PUBLIC LAW 106-244—JULY 10, 2000 (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 the Internal Revenue Code of 1986 or a health maintenance organization described in section 9832(b)(3) of such Code, 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), 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). 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. Approved July 10, 2000. LEGISLATIVE HISTORY—S. 1309: CONGRESSIONAL RECORD: Vol. 145 (1999): Nov. 19, considered and passed Senate. Vol. 146 (2000): June 26, considered and passed House.
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