Employer-Sponsored Retirement Plan Options for Churches and Ministries

Industry Expertise with a Ministry Mindset

Why choose GuideStone?

Serving more than 23,000 churches and ministries, GuideStone^®can help you choose the best fit for your organization from our retirement plan options — all designed for those in ministry. Whether you have one employee or 1,000, we’re here to help your church or organization offer a competitive, customized retirement plan so your employees can start well, stay well and finish well.

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.

Your employees will also be able to take advantage of 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 minister’s housing allowance, providing a meaningful tax advantage over traditional retirement plans.

Does your organization have a retirement plan consultant? We can work with them on your plan investments, fiduciary process and oversight.

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

If you are a Southern Baptist Church with one or more employees who receive W-2 taxable income, you may be eligible to participate in the SBC Church Retirement Plan.

If you receive W-2 taxable income from a Southern Baptist Church participating in the SBC Church Retirement Plan, you may be eligible to enroll in the Plan.

Get Started*

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

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.

Learn More

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.

Ready to get started?

We’re here to help you understand and choose which church retirement plan option is right for your ministry.

Let's Talk

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