Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act

This notice describes the manner in which taxpayers notify the IRS of revocation of an election to aggregate or disaggregate certain church-related organizations under section 336(a) of the PATH Act. Churches and church-related organizations are allowed to make elections to aggregate or disaggregate for this purpose under section 414(c)(2)(C) and (D), which were added to the Code by section 336(a) of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113 (129 Stat. 2242 (2015)) (PATH Act).

The latest form for Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act expires 2022-05-31 and can be found here.