SUBCHAPTER I. CHURCH BENEFITS BOARDS

Sec. 22.401.  DEFINITION.  In this chapter, "church benefits board" means an organization described by Section 414(e)(3)(A), Internal Revenue Code, that:
(1)  has the principal purpose or function of administering or funding a plan or program to provide retirement benefits, welfare benefits, or both for the ministers or employees of a church or a conference, convention, or association of churches;  and
(2)  is controlled by or affiliated with a church or a conference, convention, or association of churches.
Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.