INSURANCE GRANT FOR RETIREES
Retirees who were on the Conference health insurance plan until 12/31/08 and receive a stipend for health care
may apply for a grant to help cover: (A) premium costs above the amount of the stipend, and/or (B) prescription
drug costs incurred in the Medicare “donut hole”. The maximum amount for premium assistance is $50 per
month. The maximum amount of prescription assistance is $2250. Applications for grants, with adequate
supporting documentation, will be considered by a sub-committee of the Clergy Support Team. Grants will only
be given as reimbursements and must be reported as taxable income.
RESOLUTIONS RELATING TO RENTAL/HOUSING ALLOWANCES FOR RETIRED OR
DISABLED CLERGYPERSONS
The Missouri Annual Conference (the “Conference”) adopts the following resolutions relating to rental/housing
allowances for active, retired or disabled clergypersons of the Conference:
WHEREAS, the religious denomination known as The United Methodist Church (the “Church”), of which this
Conference is a part, has in the past functioned and continues to function through ministers of the gospel (within
the meaning of Internal Revenue Code section 107) who were or are duly ordained, commissioned, or licensed
ministers of the Church (“Clergypersons”);
WHEREAS, the practice of the Church and of this Conference was and is to provide active Clergypersons with a
parsonage or a rental/housing allowance as part of their gross compensation;
WHEREAS, pensions or other amounts paid to active, retired and disabled Clergypersons are considered to be
deferred compensation and are paid to active, retired and disabled Clergypersons in consideration of previous
active service; and
WHEREAS, the Internal Revenue Service has recognized the Conference (or its predecessors) as the appropriate
organization to designate a rental/housing allowance for Clergypersons who are or were members of this
Conference;
NOW, THEREFORE, BE IT RESOLVED: THAT an amount equal to 100% of the pension or disability payments
received from plans authorized under The Book of Discipline of The United Methodist Church (the “Discipline”),
which includes all such payments from the General Board of Pension and Health Benefits (“GBOPHB”), during
the year 2010 by each active, retired or disabled Clergyperson who is or was a member of the Conference, or its
predecessors, be and hereby is designated as a rental/housing allowance for each such Clergyperson; and
THAT the pension or disability payments to which this rental/housing allowance applies will be any pension or
disability payments from plans, annuities, or funds authorized under the Discipline, including such payments
from the GBOPHB and from a commercial annuity company that provides an annuity arising from benefits
accrued under a GBOPHB plan, annuity, or fund authorized under the Discipline, that result from any service a
Clergyperson rendered to this Conference or that an active, retired or disabled Clergyperson of this Conference
rendered to any local church, annual conference of the Church, general agency of the Church, other institution
of the Church, former denomination that is now a part of the Church, or any other employer that employed the
Clergyperson to perform services related to the ministry of the Church, or its predecessors, and that elected to
make contributions to, or accrue a benefit under, such a plan, annuity, or fund for such active, retired or disabled
Clergyperson’s pension or disability as part of his or her gross compensation.
NOTE: The rental/housing allowance that may be excluded from a Clergyperson’s gross income in any year for
federal income tax purposes is limited under Internal Revenue Code section 107(2) and regulations there under
to the least of: (1) the amount of the rental/housing allowance designated by the Clergyperson’s employer or
other appropriate body of the Church (such as this Conference in the foregoing resolutions) for such year; (2) the
amount actually expended by the Clergyperson to rent or provide a home in such year; or (3) the fair rental value
of the home, including furnishings and appurtenances (such as a garage), plus the cost of utilities in such year.
MOVING EXPENSE REIMBURSEMENT FOR RETIREES
Upon retirement (under 2008 Book of Discipline¶358.2.a or ¶358.2.b or ¶358.2.c) or being granted disability leave,
a minister may receive moving expense reimbursement up to $1,000 of actual expenses. In the event of the death
D-16 2009 Missouri Annual Conference
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