Board of Pensions: Directors approve redesigned Benefits Plan

The Board of Directors approved a redesigned Benefits Plan of the Presbyterian Church (U.S.A.), effective Jan. 1, 2025, that supports congregations and provides parity regardless of ordination status. The redesign is the outcome of the season of rebuilding initiative the agency launched in 2023 to restructure the plan to meet the needs of the changing Church.

During the last year, the Board of Pensions gathered input from over 1,000 leaders throughout the Church, in face-to-face meetings with mid council leaders and in Virtual Town Halls. Through these conversations, and with Board of Directors guidance, the agency developed plan changes to enable more congregations to support pastoral leadership through membership in the Church’s plan.

The redesigned plan introduces two new dues packages — the Covenant Package and the Congregational Pastors Package. Dues for the new packages are paid entirely by the congregation or employer.

The Covenant Package provides income protection for any eligible employee working at least 20 hours a week, regardless of ordination status. Pension and death and disability benefits, including temporary disability, and the Employee Assistance Plan are part of the package, along with access to the agency’s assistance and education programs.

The Congregational Pastors Package is designed to support congregational leadership. It is required for installed pastors and may be offered to any minister of the Word and Sacrament or commissioned pastor scheduled to work 20 or more hours a week.

The redesigned plan also offers Transitional Pastor’s Participation, which may be provided to any minister who is enrolled in Pastor’s Participation as of Dec. 31, 2024. This option will sunset Dec. 31, 2027.

Additional details on the 2025 Benefits Plan, including dues and the costs of medical coverage for family members, will be available on seasonofrebuilding.pensions.org on or before April 5, 2024.

The current Benefits Plan was designed 40 years ago for a different type of pastoral leadership and a different family structure. As a result, fewer and fewer churches can afford to enroll their pastors for coverage — and the most likely to be excluded are women and those who serve communities of color and small congregations. The redesigned Benefits Plan will allow congregations the flexibility and choice to structure benefits packages that best serve their context of ministry. Congregations are encouraged to have conversations with congregational pastoral leaders and their presbyteries about their benefits needs.

Church treasurers and finance committees

As the Treasurer of our Presbytery, I am reaching out to offer my support and assistance to you in your vital role within your congregations. Navigating the financial responsibilities of a church can often feel like a daunting task. However, you don’t have to face these challenges alone. I am here to help ease your burden and provide guidance wherever needed.

I understand the unique complexities involved in managing church finances, and I am committed to offering support to your church. Whether you require assistance with budgeting, financial reporting, or any other aspect of financial management, I am at your service. Furthermore, I am more than willing to make visits to your church if that would be beneficial to you. Sometimes, a face-to-face conversation can be the most effective way to address concerns and find solutions. Please feel free to reach out to me at treasurer@wvpresbytery.org or 304-744-7634 any questions or to schedule a visit. Together, let’s ensure that our congregations are equipped with the financial tools and support they need to thrive.

Board of Pensions: Register for the new Benefits Connect

Employers and members can now register for and access the new Benefits Connect website. You’ll need to do this to view and pay your invoices, explore the new website, and start managing your benefits in one place. If you previously tried to register, BoP apologize for any technical issues you may have encountered. They have been working to ensure a seamless experience for you.

2024 IRS Standard Mileage

The Internal Revenue Service has issued the 2024 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes. Beginning on Jan. 1, 2024, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) will be:

  • 67 cents per mile driven for business use, up 1.5 cents from 2023.
  • 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, a decrease of 1 cent from 2023.
  • 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2023.

These rates apply to electric and hybrid-electric automobiles as well as gasoline and diesel-powered vehicles.

The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

Feds roll out new Form I-9, sunset key Covid-19 deferment

All employers, including churches, are to begin using a new Form I-9, the U.S. Citizenship and Immigration Services (USCIS) announced in late July.

Form I-9 is required of employers to verify the identity and the employment authorization of their employees to work in the country.

The new form became available August 1, 2023, and allows certain qualifying employers an alternative way of examining identifying documents for new employees using E-Verify.

  • According to the Homeland Security Department rule, to use E-Verify, an employer must be an E-Verify participant in good standing, which is defined as:
  • An employer that has enrolled in E-Verify with respect to all hiring sites in the U.S. that use the alternative procedure;
  • is compliant with all requirements of the E-Verify program including but not limited to verifying the employment eligibility of newly hired employees in the U.S.;
  • continues to be a participant in good standing in E-Verify at any time during which the employer uses the alternative procedure.

The agency also announced other key changes likely affecting most, if not all, employers, including many churches. Read more here.

The new I-9 form can be found here.

More info on E-Verify can be found here.

2024 Per Capita

The 2024 Per Capita rate is $30.30 per member, according to the church’s membership in the most recently filed statistical report. The 2024 Per Capita was approved at the August 2023 Presbytery Meeting. With the total rate at $30.30 per member, the Presbytery of West Virginia will keep $18.05 and send $9.85 and $2.40 to the General Assembly and Synod of the Trinity, respectively.

Helping us understand the importance of Per Capita to our connectional church is this excellent article from Presbyterians Today, titled (coincidentally enough) “Understanding Per Capita.”

2024 Special Offerings Calendar

Here is this year’s calendar for the four churchwide Special Offerings of the Presbyterian Church (U.S.A.).

ONE GREAT HOUR OF SHARING: Feb. 14 to March 31

Typically received during the season of Lent, each gift to One Great Hour of Sharing supports efforts to relieve hunger through the Presbyterian Hunger Program, promote development through the Presbyterian Committee on the Self-Development of People, and assist in areas of disaster through Presbyterian Disaster Assistance. Offering distribution: 36% Presbyterian Hunger Program, 32% Presbyterian Disaster Assistance, 32% Self-Development of People.

PENTECOST: April 1 to May 19

PEACE & GLOBAL WITNESS: Sept. 8 to Oct. 6

CHRISTMAS JOY: Dec. 3 to Dec. 24

NOTE: Donations to the four Special Offerings are accepted at any time. The dates above are for times of special emphasis on the offerings. Click here for more information or to order resources, or call the PC(USA) Store at 800-533-4371.