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For federal income tax purposes, the Internal Revenue Service (IRS) limits enrollment in denominational benefit plans to:

This includes:

  • Clergy and lay persons employed by an eligible church or organization (your organization may set its own requirements regarding full or part-time employment) and;
  • Ministers or chaplains employed elsewhere, such as in a hospital, nursing home or school

Generally, self-employed workers who provide services to your organization are not eligible for enrollment. There are certain exceptions which include consulting clergy and wandering ministers who your organization may treat as self-employed for federal reporting.

Do You Have an Adoption Agreement on File With MMBB?

If you are a new employer with MMBB Finanicial Services, you must have an Adoption Agreement on file for each retirement plan that you offer before you can start offering these benefits to your staff. If you are currently offering retirement benefits through MMBB, please check to see if you have an Adoption Agreement on file.

If you are not sure, please contact us at 800.986.6222 or email