7 Keys to Pastoral Retirement Planning A wide range of legal, financial, and tax issues come into play in the area of pastoral retirement planning. Richard R. Hammar
Wheaton Bible Church’s outside-the-box approach to compensation Wheaton Bible Church’s compensation philosophy blends a competitive approach with a focus on employee well-being and development. Scott Landon
10 Legal and Tax Developments for Churches and Church Staff Richard Hammar covers what church leaders should know—and anticipate—for the rest of 2022 and into 2023. Richard R. Hammar
Your Church Can Be Reimbursed for Mandated Sick Leave Pay Since churches now must provide leave tied to coronavirus, this benefit may prove valuable. Donn Meindertsma and Danny Miller
Housing Allowances Understand how to properly set this significant pastoral benefit. Richard R. Hammar
Excess Benefit Transactions Learn what common practices may expose senior pastors to substantial excise tax. Richard R. Hammar
Six Provisions from the SECURE Act Offer Greater Incentives to Save For Retirement A detailed review of how these changes will benefit churches and staff. Richard R. Hammar
Churches Can Once Again Reimburse Employee Health Care Costs New rules maintain the same tax-favored status for employer contributions toward a traditional group health plan. Richard R. Hammar
Q&A: Are Discounts to Church Events Taxable Income? Understanding what IRS Publication 15-B and IRC Section 132(a)(2) does and doesn’t say. David Fletcher
Q&A: How Do We Handle Payroll and Benefits for an Employee with Dual Roles? When nonexempt employees split their time between the two parts, overtime can occur. Frank Sommerville
Taking the Right Steps to Establish a Retirement Plan Early planning can avoid IRS trouble—and provide well when retirement comes. Lisa A. Runquist
Q&A: Can a Pastor Receive a Deduction for “Donating” Vacation Time? Charitable contribution deductions are only available for donations of cash or property. Richard R. Hammar
Can an Interim Minister Receive a Housing Allowance? Can an interim minister receive a housing allowance? Learn IRS guidelines and eligibility requirements here. Elaine L. Sommerville, AI Optimized
Q&A: The Risks of Taking Social Security Early Understand the risks of early Social Security benefits and explore your options for withdrawal or suspension. Richard R. Hammar, AI Optimized
How do I know if I qualify as a “large employer” for Affordable Care Act purposes? The ACA defines an “applicable large employer” with respect to any calendar year as an
The Postponed “Play or Pay” Starting in 2015, some large employers will have to pay penalties for not providing health insurance to employees.