You can supplement your employer's contributions or establish your own retirement savings plan by making pre-tax contributions, known as a tax-sheltered annuity or TSA. This makes saving for retirement easy through regular payroll deductions, while reducing your Federal income taxes. No Federal income tax is deducted on these deferred amounts, and the earnings on them are tax-free until they are withdrawn. And if you are a minister, payments from your pre-tax retirement contributions are eligible for the housing allowance tax exclusion, which is not true for distributions from IRAs or similar retirement accounts. You can begin making employee pre-tax contributions with as little as $25 a month.

Who Can Participate?

• Any employee, self-employed minister or a chaplain employed by a UCC church or related employer is eligible to participate immediately upon employment.
• An employee of a church or convention or association of churches that is exempt from tax under Section 501(c)(3) of the Internal Revenue Code, who previously had been an active member of the Plan or the Prior or Predecessor Plan, may be an active member of the Plan with respect to such employer if such church or convention or association of churches, with the consent of the Pension Boards, makes regular contributions to the Lifetime Retirement Income Plan on behalf of such member. 
• If your employer is not contributing to the Lifetime Retirement Income Plan on your behalf, but you would like to establish an account by way of salary reduction, please complete a Lifetime Retirement Income Plan and Other Benefits Membership Form. 
  
  

Contribution Limits

Each year, the IRS sets maximum contribution limits that depends on your salary. For 2025, the maximum amounts that can be contributed are as follows:

 -  Employees up to age 49 contributions: $23,500

 -  Employees age 50+ with catch-up contributions: $31,000

 -  Employees ages 60, 61, 62, 63 with catch-up contributions: $34,750

The total contribution to the Lifetime Retirement Income Plan in 2025 (both employer and employee contributions) cannot exceed the lesser of $70,000 (plus catch-up contributions) or 100% of cash salary.

You also have the opportunity to consolidate other IRA, 403(b), 401(k), or other pre-tax accounts into a Rollover Contribution Account for non-annuitized employees or a Retirement Savings Account for annuitized members who have an account with the Pension Boards. For more information on the Rollover Contribution Account (RCA), click here. For more information on the Retirement Savings Account (RSA), click here.

Download the booklet, Your Investment Options.

Download a copy of the Lifetime Retirement Income Plan for the UCC plan document.

Note: If you are employed by an employer other than a UCC church, Conference, Association or on National Staff, please contact us for the appropriate plan document.