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What is the best retirement account for a Minister?

      What are my options for retirement savings? 


            Regardless of options, start now! You probably have learned about traditional and Roth IRAs. We have often found them well short of the benefits we will share here regarding Internal Revenue Code section 403(b) plans. These plans must be established by your employer (although you might need to be the initiator). They are funded in two ways—withholding from your paycheck at your option (called “elective deferrals”) and as initiated by the employer (matching or non-elective contributions). These contributions not only save income tax, but they also reduce the income you must report as subject to the 15.3% SECA tax. Further, at retirement with the cooperation of your church or Christian ministry the distributions to you can be tax-free to the extent of your qualified housing expenses. Many ministries also adopt what are often called “FICA alternative” benefits. Since employers of ministers do not withhold and match employees’ 7.65% FICA tax, the savings they enjoy may be paid to their minister employees. While these amounts are additional taxable income to the minister, they are welcome assistance for either payment of SECA taxes or additions to one’s elective deferrals into a 403(b) plan.


This excerpt is a portion of our top 10 list for new ministers. If you would like to see all of the frequently asked questions ministers have you can visit this link




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