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Pension and Retirement Plans

CPP Holiday Announced for 2018

The Conference Board of Pensions and Health Benefits recently announced that there will be a CPP Holiday in effect January 1 - December 31, 2018. During the CPP Holiday, monthly premiums for CPP (Comprehensive Protection Plan) will not be billed to the participant's employer/SPU. Participants will remain enrolled in the plan with no change to the benefit. 

This holiday is currently in effect for 2018 only and churches should be prepared to include premiums in their budget for 2019 until further notice.

IRS Announces 2017 Pension Plan Limitations


The IRS announced limitations for pension plans and other retirement-related items for tax year 2017. Participants will be able to make before-tax contributions of up to $18,000 or $24,000 if they are age 50 or older—unchanged from 2016. Participants who have 15 or more years of service with a “qualified organization” also may be able to contribute up to an additional $3,000 (subject to a $15,000 lifetime limit and other rules).

Total contributions—including annual before-tax and after-tax contributions, and plan sponsor contributions—may not exceed the lesser of participant taxable compensation or $54,000 for 2017 ($1,000 increase from 2016). The additional contributions for participants based on years of service do not count toward this limit. (Note: Clergy housing, if applicable, is excluded from compensation for this calculation.) Participants can contact Wespath Benefits and Investments for help determining how much they can contribute.

For more information, please refer to the IRS Press Release.

Wespath Benefits and Investments Mobile App

View your pension accounts through Wespath's mobile app. In addition to viewing account balances, you can also look at LifeStage investments and check current rates of return. To find out more information and get instructions on how to download the app click here.



UMPIP At-A-Glance



CRSP (Clergy Retirement Security Program) and CPP (Comprehensive Protection Plan) is calculated as a percentage of plan compensation. Read below to learn how the Kentucky Conference calculates the pension (CRSP) and disability/life insurance (CPP) amounts for 2018.

CRSP At-A-Glance

CPP At-A-Glance

We start by calculating the Plan Compensation, which is the total salary plus any housing that is provided. The Plan Compensation is then used to calculate pension and insurance payments for the year.

Total Salary plus Housing (parsonage equivalent or housing allowance) = Plan Compensation


Example 1:

Pastor A receives a total salary of $45,000 and is also provided a parsonage* by the church. What is Pastor A’s Plan Compensation?

$45,000 + $11,250 = $56,250 Plan Compensation



* For pastors who are provided a parsonage, we calculate the “parsonage equivalent” which is 25% of the total salary. In Example 1, $45,000 * 25% = $11,250.
2017 CRSP/CPP Calculations (Pastor A)


Benefit Type
Monthly Calculation
(Plan Comp*10%)/12
(Plan Comp*3%)/12
(Plan Comp*3.4%)12


*For CRSP DB, the lesser of the Plan Compensation or the DAC (Denominational Average Compensation) is used to calculate the contribution. The DAC for 2018 is $70,202. Since $56,250 <$70,202, the Plan Compensation is used to calculate Pastor A's CRSP DB contribution.

Example 2:

Pastor B receives a total salary of $58,000 and a cash housing allowance of $16,000. What is Pastor B’s Plan Compensation?

$58,000 + $16,000 = $74,000.00 Plan Compensation



Since Pastor B does not have a parsonage, the church-designated cash housing allowance is added to the compensation to calculate the Plan Compensation.
2017 CRSP/CPP Calculations (Pastor B)


Benefit Type
Monthly Calculation
(Plan Comp*10%)/12
(Plan Comp*3%)/12
(Plan Comp*3.4%)12


* In this example, $74,000>$69,574, so the DAC is used to calculate CRSP DB.

CRSP- Clergy Retirement Security Program
CRSP DB – the defined benefits part of CRSP
CRSP DC – the defined contribution part of CRSP
CPP – Comprehensive Protection Plan, i.e. disability and life insurance paid by the church for full-time clergy
For more information about CRSP and CPP, please visit www.wespath.org



UMPIP Contribution Election Elect your monthly contribution into your UMPIP account (to be completed by participant and plan sponsor/SPU)

CRSP/UMPIP/CPP/UMLife Options Enrollment Form - For first time CLERGY enrollees (or re-enrollees) in CRSP/CPP/UMPIP 

UMPIP Enrollment - For first time LAY enrollees in UMPIP/UMLifeOptions

Waiver Form - Clergy eligible for CRSP who choose to waive their participation in the plan. This applies ONLY to clergy appointed 3/4 (75%)