A 403(b)(9) is a retirement plan designed specifically for churches and ministry organizations. It works similarly to a traditional 403(b), but includes unique provisions created for clergy and church staff. One of the most important differences is the potential ability for ordained ministers to receive housing allowance treatment on qualifying retirement distributions.

The plan is designed for churches, pastors, ministry staff, and eligible faith-based organizations. Both ordained clergy and non-ordained employees may participate. Participation eligibility may vary depending on organizational structure and ministry affiliation.

Ordained ministers may be able to exclude qualifying housing expenses from taxable income when distributions come from a qualified 403(b)(9) church plan. Eligible expenses can include mortgage or rent payments, utilities, maintenance, and other housing-related costs. Because tax situations vary, participants should work with a qualified tax professional familiar with clergy housing allowance rules.

For many clergy, preserving assets within a qualified 403(b)(9) may help maintain eligibility for housing allowance treatment in retirement. Rolling funds into an IRA or commercial retirement account can remove that eligibility. This is one of the key reasons many pastors choose to retain retirement assets within a church plan structure.

Yes. Eligible retirement assets from previous employer plans may often be consolidated into the 403(b)(9) plan. Consolidating accounts can simplify retirement management and help participants keep ministry-focused retirement assets together.

No. Churches have flexibility in how they structure contributions for staff. Some churches choose to provide matching or employer contributions, while others allow employees to contribute independently through payroll deferrals.

Yes. Participation in the retirement plan includes membership in the Nicene Network. Membership is $99 per organization per year and provides access to the broader Nicene Network ecosystem, including church-focused solutions such as health insurance, ancillary benefits, and additional ministry resources and tools.

The plan is supported by several trusted organizations working together. Stoneford provides retirement and advisory support, PERA serves as third-party administrator, PCS/Aspire handles recordkeeping and participant access, and Nicene Network provides church-network infrastructure and support.

Once enrollment is complete, participant accounts are established and staff members receive access to register and manage their accounts online. Contributions can then begin through the church’s payroll process. Stoneford and plan partners remain available to support ongoing administration and participant questions.

No. The plan includes a curated investment lineup across major asset classes, including target date funds and Biblically Responsible Investing (BRI) options. Participants can choose a simple set-it-and-forget-it approach or build a more customized allocation.

Yes. Participants receive online access to monitor balances, manage investments, review contributions, and update account information through the plan’s recordkeeping platform.