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Billing FAQ

MMBB mails all invoices on the first business day of each month. The invoices reflect premiums due for all plans in which your employees participate. This means that your bill will show BFL premiums as well as any TDA or TAS contributions you remit on behalf of your employees.

Please review your invoice carefully and contact a senior benefits specialist at 800.986.6222 or billing@mmbb.org with any questions. When submitting a check for monthly payment, make sure to write the employer account number on the check and send it with the payment coupon in the envelope provided.

Premiums and contributions should be remitted as soon as possible for the proper administration of each plan. To comply with the IRS requirements, MMBB should receive your payment no later than the 15th day of the month following the month the invoice is intended to cover. For example, if MMBB mails an invoice on February 1st requesting the premiums for MMBB to provide coverage for the month of February, you must send the payment no later than the 15th day of the following month, March 15.

Send premium payments to Bank of New York Mellon in Dallas at the address printed on the monthly invoice. All premium payments—and only premium payments—should be sent to this address.

Billing for Benefits For Life (BFL)

The Benefits for Life premium is a fixed percentage of the member’s reported compensation. When you report the compensation for employees, include the following amounts:

  • Cash salary, including amounts you withhold for TAS contributions and for Flexible Spending Accounts (FSAs).
  • When reporting clergy compensation for BFL purposes, include the fair rental value of a parsonage plus utilities and a parsonage allowance, or a cash housing allowance. Under- reporting compensation negatively affects benefits in the event of disability or death before retirement.

Q: Is the minister’s Social Security/Medicare tax offset included in the compensation figure for determining the Benefits for Life premium?
A: If you, the employer, provide a Social Security/Medicare tax offset for your clergy staff, you decide whether to include it in the compensation you report for calculating MMBB premiums.

Q: If the minister’s Social Security/Medicare tax offset is not reported as part of the pastor’s compensation for billing purposes, is there a need to report the offset to MMBB?
A: Yes. MMBB needs to know the Social Security/Medicare tax offset to make sure the retirement contribution for the member does not exceed the maximum annual contribution limit permitted by the IRS. This is particularly important if the pastor’s housing allowance represents a sizable portion of his or her compensation.

CAUTION! Send only premium payments for MMBB invoices to the address for Bank of New York Mellon in Dallas. Any correspondence, forms or additional premium payments (to make up for underreported compensation or delayed enrollment) should be sent to MMBB in New York.

Billing for Tax-Deferred Annuity (TDA)

Billing for TDA will begin at the start of the month after MMBB receives the application and processes it. The invoice you receive from MMBB will show the amount you have agreed to contribute monthly on behalf of the employee. A contribution may be either a dollar amount or an amount based on a percentage of compensation. Employers may make contributions on a one-time or periodic basis if they prefer not to pay monthly invoices; contact MMBB at 800.986.6222 for more information.

Q: Where are TDA contributions sent?
A: Send payments to the address for Bank of New York Mellon in Dallas, printed on the invoice.

Billing for The Annuity Supplement (TAS)

Pre-Tax – MMBB bills employers monthly on the same invoice with Benefits for Life and/or TDA billing. The employer simply withholds from each paycheck the agreed-upon amount for TAS contributions and sends it to MMBB along with BFL and TDA monthly premiums.

After-Tax – Contributions for after-tax TAS can be made either through the employer or by the member directly, by personal check. Employer-withheld contributions will appear on the monthly invoice.

From the 2012 MMBB Guide for Church-Related Employers. For the full guide, please visit our Download Documents & Resources section.