Employer-Sponsored Retirement Plan Options

For Churches and Ministries

Evaluate Church Plan Options

Why choose GuideStone?

Designed for Ministry

Serving more than 23,000 churches and ministries, GuideStone^® offers retirement plan options designed for those in ministry. Whether you have one employee or 1,000, we're here to help you provide a competitive, customized retirement plan so employees can start well, stay well and finish well.

Get Guided Support

Whether your church doesn't have a retirement plan, is operating a 401(k), hasn't reviewed its plan in years or is reevaluating a provider relationship, GuideStone can help you understand the options available to ministry organizations.

Full Suite of Plan Options

Our full suite of employer-sponsored retirement plan options includes 403(b)(9), 403(b)(7) and 401(k) plans — both non-ERISA church plans and ERISA plans — as well as 409A, 457(f) and 457(b) nonqualified deferred compensation (NQDC) plans.

Support for Ministers

Your employees can also benefit from our specialized knowledge of ministerial tax issues and considerations. Qualified retired ministers may be able to designate some or all of their retirement income as a minister's housing allowance, providing a meaningful tax advantage.

Types of Plans for Churches and Ministries

403(b) Church Plans

Our 403(b) church retirement plan options are exempt from ERISA and include several key benefits, such as lower costs, simpler administration and reduced regulatory risk.

Additional advantages include:

Elimination of nondiscrimination testing (NDT) for churches and qualified church-controlled organizations (QCCOs)
Elimination of testing on deferrals — replaced by universal availability requirements — for non-qualified church-controlled organizations (NQCCOs)
Elimination of top-heavy testing (examining if the plan disproportionately favors certain officers/owners)

A 403(b) non-ERISA church retirement plan for churches and QCCOs may also enjoy expanded contribution options, such as:

Five-year, post-termination employer contributions for select employees
Additional employer contribution options for employees with little or no taxable income

Evaluate Church Plan Options

SBC Church Retirement Plans

Retirement plans designed for the unique needs of SBC churches.

Who is eligible*?

Southern Baptist Churches with one or more employees who receive taxable income
Employees receiving taxable income from a participating Southern Baptist Church

Get Started with an SBC Retirement Plan Learn More About SBC Church Benefits

Nonqualified Deferred Compensation Plans

Recruit, Reward and Retain Top Talent

GuideStone offers a variety of flexible nonqualified deferred compensation (NQDC) plan options that allow your organization to determine which employees may receive an employer contribution and/or contribute on a tax-deferred basis. These plans are especially valuable for employees who are already maximizing their 403(b) deferrals.

Evaluate Church Plan Options

401(k) Church Plans

For Faith-based Organizations Structured as For-profit Entities

GuideStone offers 401(k) church plans with:

Exemption from certain ERISA requirements, such as annual Form 5500 reporting.
Housing allowance eligibility for qualified retired ministers — a significant advantage unique to church plans.

Evaluate Church Plan Options

What People Are Saying About GuideStone

“

In the midst of an ever-changing and volatile financial landscape, Dallas Baptist University is thrilled to work with an established institution like GuideStone that has a deep commitment to our faith, as well as a record of adaptability and a reliance on excellent customer service.”

Dr. Adam C. Wright, President
Dallas Baptist University, Dallas, Texas

“

GuideStone offers excellent service to the Evangelical Covenant Church at all levels… We are grateful to have a partner who works alongside us to support our church and pastors through quality retirement funding.”

Christina Kempe, Director of Benefits
Evangelical Covenant Church, Chicago, Illinois

“

GuideStone has such a talented, gifted group of people serving our participants, and I am so privileged to work alongside them. They have a vast knowledge of our 403(b) retirement plan and are both resourceful and compassionate about encouraging participants to take part in their financial future.”

Barbara Cottrell, Lead Benefits Specialist
International Mission Board

*Church participation is subject to plan eligibility requirements, and individual enrollment eligibility is subject to your church’s plan policies and procedures