For Conference Action — Conference Board of Pension and Health Benefits.
The Board brings its 2026 Recommendations (205.a) and the Comprehensive Benefit Funding Plan (206) for approval. These govern how the conference funds:
- Clergy retirement plans (CRSP, MPP, and the pre-1982 plan);
- The retiree Health Reimbursement Account (HRA) administered through ViaBenefits; and
- Disability premiums.
The 2027 budget reflects "fully funded status" as of 12/31/2025 (unaudited) for the defined-contribution HRA funding and the pre-1982, CRSP, and MPP plans. The benefit per retired clergyperson is currently capped at $3,600/annum, with retiree-medical fund reserves used to offset the budget impact. Apportionments for pre-1982 were discontinued in 2023 based on the actuarial valuation of the liability.
A companion set of housing-allowance resolutions (206.a) is acted on separately — see Rental/Housing Allowance Resolutions for 2027.