Are church plans subject to Required Minimum Distribution Rules?? Thanks.

Look at 401a9Cii

If church plan elects to be ERISA plan then I would say yes. If church plan elects to not be ERISA.

Other than the exception in 401(a)(9)©(iv), I believe that nonelecting (i.e., non-ERISA) church plans are subject to the same required minimum distribution rules as ERISA plans.

Church 401(a) and church 403(b) plans are subject to the minimum distribution requirements of Code section 401(a)(9). Even a church hospital or university's 457(b) plan is subject to the 401(a)(9) distribution requirements. Hope this helps.