Board of Pension & Health Benefits — 2026 Recommendations
205 / 206 · 2026
The Conference Board of Pension and Health Benefits brings its 2026 recommendations and the Comprehensive Benefit Funding Plan for conference action, setting funding for clergy retirement (CRSP, MPP, pre-1982), the retiree Health Reimbursement Account, and disability benefits. The 2027 budget reflects "fully funded status" as of 12/31/2025 (unaudited) for these plans, with the per-retiree HRA benefit capped at $3,600/year.
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.
Source: 2026 NGC Handbook — reports 205, 205.a, 206 · p. 164 ↗
Notes
Part of the real implications is that it does away with two of the health insurance plans. It also increases the actual cost to each church $1000 per month per clergy.
— Thomas Martin, Jun 16, 2026
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