The Plan is a church retirement savings account program described in section 403(b)(9) of the Internal Revenue Code. The Internal Revenue Code permits denominations and churches to set
up retirement plans designed to save tax dollars now and in the future. The Plan takes full advantage of these tax savings, while at the same time providing you with several
different investment options through which your money can grow.
This Handbook is a Summary of the Plan.
The Plan is governed by the Plan’s legal document. In the event that this summary is inconsistent with the Plan document, the legal document will control.