Advisory Opinion 1975-29

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.