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Showing posts from May, 2008

New Church Checklist

Can you provide a checklist of items for a new church to consider? Pastoral Compensation Issues: 1. Consider establishing a professional expense reimbursement plan, either using an “advances” or a “reimbursement” arrangement. 2. Determine health insurance and medical care benefits, including the possible use of a major medical policy combined with a Health Reimbursement Arrangement (HRA). Two key questions to resolve regarding an HRA—what annual amount? and will any unspent amounts carryover? 3. Consider retirement funding, typically using either a 403(b) plan to providing funds for the pastor to fund his own Roth or traditional IRA 4. Designate a portion of cash compensation as a housing allowance. 5. Determine cash compensation. It may not be wise to reduce this amount too low (by providing other benefits instead of cash compensation). Pastors need $11750-$17400 (2007 amounts) for maximum Earned Income Credit (EIC) with 2+ children or need $8350-$16000 (2007 amounts) for maxi...