Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-414 - DEFERRED COMPENSATION PLANS
Rule 3.26-51-414 - Deferred Compensations Plans Self-Employed Ministers

A "church plan" is a retirement plan established and maintained by a tax exempt church or association of churches for its employees. These plans can cover ministers, regardless of the source of the ministers' compensation. A self-employed minister covered under a church plan is treated as his own employer. IRC Sec. 414(e)(5). Therefore, the minister can deduct his contributions to the church plan. IRC Sec. 404(a)(10). Prior to the 1997 tax year, self-employed ministers could participate in church plans, but their contributions were not deductible because the contributions were treated as made by the church itself, rather than the ministers.