regarding qualification as a s.414(e) "church plan"- is there any difference between DOL Opinion Letters and IRS Private Letter Rulings? Are both necessary? Most opinion letters defer to PLR decisions, none of which seem to deny exempt status. Also, is there any case law on this other than Fuxan?




[This message has been edited by keltonk (edited 06-11-99).]

There is no real difference between DOL church plan and IRS church plan rulings. As to whether to get both, as a practical matter, I believe each agency would honor the other's conclusion on the subject if the need should arise to do so. My larger clients have tended to go ahead and get both, while the smaller clients have tended to only obtain an IRS private letter ruling (if they get one at all--the law has gotten so clear in this area that many clients are comfortable taking the positon they are a church plan without seeking a ruling or advisory opinion). I'm not aware of additional case law in the area, but I haven't checked in a while.