Denominational Leaders

Continuing education for ministry leaders
Denominational Leaders
Weekly Lessons, created and written by Richard R. Hammar, J.D., LL.M., CPA, give you a basic legal overview of essential topics based on staff or volunteer positions within a church.

Previous Lessons

Week of February 24

Dealing With Authors

Week of February 17

Domain Names

This Week's LessonWeek of March 3

Housing Allowance for Retired Ministers

Introduction

This week we turn our attention to Housing Allowances for Retired Ministers. Start by completing the following quiz. Then review the Executive Summary for the key points on this topic, or read the Weekly Lesson for a complete discussion of this topic.

A denominational pension plan offers a retirement program for thousands of ministers, many of whom are retired. Can the denomination designate a portion of the retirement benefits it pays to retired ministers as a "housing allowance"? If so, what are the tax consequences of doing so?

Weekly Quiz

Instructions Click on the correct answer for each of the following questions.

Executive Summary

Denominational pension plans can designate housing allowances for retired ministers if certain conditions are satisfied. This is a significant tax benefit, and is one of the main advantages of denominational pension plans. In this week's lesson, we address housing allowances for retired ministers.

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