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As administrator of the MMBB benefits program, you are responsible for reporting changes to compensation, Member Contribution Plan changes and employment status changes.

Compensation Changes

Report any compensation changes to MMBB as soon as they are approved. They affect the member’s death and disability benefits, as well as retirement plan contribution premiums and limits. Submit a Compensation Change Request (Form A-18) whenever any of the following changes occur:

  • Cash salary, including amounts you withhold for the Member Contribution Plan and for Flexible Spending Accounts (FSAs)
  • The fair rental value of a parsonage, plus utilities and a parsonage allowance
  • Housing allowance
  • Social Security/Medicare tax offset

To download the compensation change request form, visit and search “A-18.” Please read the form carefully before submitting it. Please note only an authorized person of the church can fill out this form. Incomplete forms delay the processing of your request.

Email the completed form to, or mail it to:
MMBB Financial Services
475 Riverside Drive, Suite 1700
New York, NY 10115-0049

Changes received by the 15th of the month generally appear on the following month’s invoice. For example, if MMBB is notified of a compensation increase by January 15th, your February invoice will reflect this change.

Compensation Changes Can Be Reported Retroactively

If you discover that you have underreported the compensation of a member, you can still report the error so that the member receives the full retirement plan contributions to which they are entitled. Death and disability coverage cannot be increased retroactively.

Your church must provide documentation of the member’s actual compensation for the time period and make the additional premium payments that would have been owed. MMBB will invest the additional payments entirely in the member’s retirement account at the time it is received.

Contact MMBB at 800.986.6222 for information and a calculation of contribution limits for the member.

Member Contribution Plan Changes

Changing Member Contribution Plan amounts

Employees can suspend or change the amount of their salary withheld for the Member Contribution Plan as often as they want. (At the very least, you should encourage them to increase their contributions whenever they experience an increase in compensation.)

To change a fixed contribution amount, submit a new Salary Reduction Agreement (Form A-13a). To download the form, go to and search “A-13a.”

The contribution change takes effect after MMBB receives a properly executed Salary Reduction Agreement. The change only applies going forward. Under IRS regulations, you as the employer cannot make retroactive salary reductions.

If the employee elected to contribute a percentage of their compensation to the Member Contribution Plan, no revised agreement is necessary to keep up with salary increases. MMBB’s billing to the plan will automatically change after you report the salary increase.

Suspending the Member Contribution Plan

To suspend contributions to the Member Contribution Plan temporarily, an employee must submit a new Salary Reduction Agreement (Form A-13a) showing the contribution amount as zero. Download this form by going to and enter “A-13a” in the search box.

Both you as employer and the employee must sign the Salary Reduction Agreement (Form A-13a). The organization should stop withholding contributions immediately. Once the form is complete it should be sent to:

MMBB Financial Services
475 Riverside Drive, Suite 1700
New York, NY 10115-0049

When the employee wishes to resume contributions to this Plan, they must complete a new Salary Reduction Agreement.

As per IRS regulations, contributions to the Member Contribution Plan must be suspended for six months following an approved hardship withdrawal. For more details, please visit the MMBB website under Plan Guidelines>Member Contribution Plan>Withdrawals. MMBB will cease billing for the Member Contribution Plan during that time and, unless notified otherwise, resume billing the original amount beginning in the seventh month. Do not withhold Member contributions for the employee during this six-month suspension. Also if the employer is doing a matching based on member contributions, employer contributions should cease as well.

Ending contributions to the Member Contribution Plan

Employees wishing to end participation in the Member Contribution Plan, must complete a new Salary Reduction Agreement (Form A-13a) showing the effective date and changing the contribution amount to zero. As the employer, you should sign the new Salary Reduction Agreement and forward it to:

MMBB Financial Services
475 Riverside Drive, Suite 1700
New York, NY 10115-0049

Employment Changes


Notify MMBB at least 60 days before the employee’s intended date of retirement. To ensure that the final premium payment is included in the member’s annuity, mail it no later than the 15th of the month prior to the retirement date.

Employment Ends

When a member’s employment ends, notify MMBB immediately. You are responsible for paying the Comprehensive Plan premiums for the full month, even if employment ends before the last day of the month. Make sure you forward the Member contribution to MMBB for the final pay period.

Notify MMBB of the last month for which you will pay the premium for the employee who is leaving.

Employees Should Report Personal Changes Directly to MMBB

Your employees should contact MMBB directly to report changes in their personal information, including:

  • Change of address, telephone or email
  • Change in marital status
  • Change of beneficiaries

Instruct your employees to call MMBB at 800.986.6222 or email

Empoyment Status

If employment status should change from part-time or full-time or if employment hours should decrease, please notify MMBB so adjustments can be made accordingly.

When an employee departs from your organization, please continue to provide benefits to your new hire.