The Plan is a church retirement income account program described in section 403(b)(9) of the Internal Revenue Code. The Internal Revenue Code permits denominations and churches to set up retirement plans designed to provide current tax savings on plan contributions and plan earnings to be paid in the form of pension benefits during retirement. The Plan provides tax savings, while at the same time providing you with investment vehicles through which your retirement funds can grow.

For more details, please see the WPF Summary Plan Document below.