### Question
How does the law define church plan?


### Answer
Under *29 U.S.C. § 1144a*, **church plan** is defined as:

> given such term by section 414(e) of title 26 and section 1002(33) of this title.

#### Citation:
  - *29 U.S.C. § 1144a*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 5-administration and enforcement**

