Treasury Regulations · 26 CFR
§ 1.410(d)-1. Election by church to have participation, vesting, funding, etc. provisions apply.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 410(d)
Cite as 26 CFR § 1.410(d)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 20, 1977 by T.D. 7508
- Issued under
- 26 U.S.C. § 410(d)
- Length
- 573 words · about 2 min to read
- Cross-references
- cites 8 Code sections and 1 regulation; cited by 0
¶(a) In general. If a church or convention or association of churches which maintains any church plan, as defined in section 414(e), makes an election under this section, certain provisions of the Code and title I of the Employee Retirement Income Security Act of 1974 (the “Act”) shall apply to such church plan as if such plan were not a church plan. The provisions of the Code referred to are section 410 (relating to minimum participation standards), section 411 (relating to minimum vesting standards), section 412 (relating to minimum funding standards), section 4975 (relating to prohibited transactions), and paragraphs (11), (12), (13), (14), (15), and (19) of section 401(a) (relating to joint and survivor annuities, mergers and consolidations, assignment or alienation of benefits, time of benefit commencement, certain social security increases, and withdrawals of employee contributions, respectively).
¶(b) Election is irrevocable. An election under this section with respect to any church plan shall be binding with respect to such plan and, once made, shall be irrevocable.
¶(c) Procedure for making election—
¶(1) Time of election. An election under this section may be made for plan years for which the provisions of section 410(d) of the Code apply to the church plan. By reason of section 1017(b) of the Act section 410(d) does not apply to a plan in existence on January 1, 1974, for plan years beginning before January 1, 1976. Section 1017(d) of the Act permits a plan administrator to elect to have certain provisions of the Code (including section 410(d)) apply to a plan before the otherwise applicable effective dates of such provisions. See § 1.410(a)-2(d). Therefore, for a plan in existence on Janurary 1, 1974, an election under section 410(d) of the Code may be made for a plan year beginning before January 1, 1976, only if an election has been made under section 1017(d) of the Act with respect to that plan year.
¶(2) By whom election is to be made. The election provided by this section may be made only by the plan administrator of the church plan.
¶(3) Manner of making election. The plan administrator may elect to have the provisions of the Code described in paragraph (a) of this section apply to the church plan as it is were not a church plan by attaching the statement described in subparagraph (5) of this paragraph to either (i) the annual return required under section 6058(a) (or an amended return) with respect to the plan which is filed for the first plan year for which the election is effective or (ii) a written request for a determination letter relating to the qualification of the plan under section 401(a), 403(a), or 405(a) of the Code and if trusteed, the exempt status under section 501(a) of the Code of a trust constituting a part of the plan.
¶(4) Conditional election. If an election is made with a written request for a determination letter, the election may be conditioned upon issuance of a favorable determination letter and will become irrevocable upon issuance of such letter.
(Sec. 410 (88 Stat. 898; 26 U.S.C. 410))
[T.D. 7508, 42 FR 47198, Sept. 20, 1977]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 414 Definitions and special rules
- § 410 Minimum participation standards
- § 411 Minimum vesting standards
- § 412 Minimum funding standards
- § 4975 Tax on prohibited transactions
- § 401 Qualified pension, profit-sharing, and stock bonus plans
- § 6058 Information required in connection with certain plans of deferred compensation
- § 501 Exemption from tax on corporations, certain trusts, etc.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7508 (42 FR 47198)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Pension, Profit-Sharing, Stock Bonus Plans, etc.
Nearby sections
- § 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
- § 1.410(b)-8 Additional rules.
- § 1.410(b)-9 Definitions.
- § 1.410(b)-10 Effective dates and transition rules.
- § 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
- § 1.411(a)-1 Minimum vesting standards; general rules.
- § 1.411(a)-2 Effective dates.
- § 1.411(a)-3 Vesting in employer-derived benefits.
- § 1.411(a)-3T Vesting in employer-derived benefits (temporary).