Post-Retirement Employment (Policy 129)

Retired clergy age 65+ can participate in the Texas Annual Conference (TAC) Retiree Group Health plan if they meet the eligibility requirements for participation as designated in Group Health Benefits Policy 130. In addition, prior to enrolling in either of the TAC Retiree Group Health Medicare Plans (the TAC Humana Medicare Advantage Group PPO Plan or the UnitedHealthcare Senior Supplement and Medicare Rx for Groups Prescription Drug Plan), eligible retired participants must enroll in Medicare Part A and B and pay the Medicare Part B premium in order for Medicare to be designated as their Primary health care coverage.

In order to remain eligible for TAC Retiree Group Health Medicare Plans, retired TAC clergy and their eligible dependents age 65+ must continue to maintain Medicare as their Primary health care coverage on an ongoing basis. Medicare has very strict rules limiting post-retirement employment in order for Medicare to be designated as Primary health care coverage.

Retired TAC Clergy Appointed to a Local Church 
A TAC clergy who is in a retired status with the General Board of Pensions, who participates in a TAC Retiree Group Health Benefits Plan, is age 65 or older, and is appointed post-retirement to a local church in the Texas Annual Conference, must maintain Part-Time Employment Status in order to keep Medicare as their Primary health care coverage and receive the reduced TAC Medicare Primary Group Health rates.

Part-time employment status is defined as follows:

1. Working 20 or fewer hours per week (as indicated by a 50% or less appointment percentage on the salary sheet). Hours worked is the determining factor establishing part-time employment status.

2. Receiving annual compensation that does not exceed 50% of the Conference Average Compensation (CAC).

a. The 2015 CAC is $79,827 – compensation should not exceed $39,913.50. 
b. The 2016 CAC is $81,192 – compensation should not exceed $40,596.

Retired clergy appointed to a TAC local church must verify their compensation and hours worked by annually completing a salary sheet certified by their District Office.

Retired clergy who exceed the requirements stipulated above for part-time employment would be considered full-time active clergy under appointmentwould no longer be eligible for Medicare as primary coverage, anthe salary-paying unit would be drafted for church and personal contribution rates for active clergy Group Health coverageThe TAC would also be subject to potential fines and penalties for violations of Medicare Secondary Payer rules.

Retired TAC Clergy Working as an Intentional Interim Minister 
A TAC clergy who is in a retired status with the General Board of Pensions, who participates in a TAC Retiree Group Health Benefits plan, is age 65 or older, and is working at a local church in the Texas Annual Conference as an Intentional Interim Minister, must maintain Part-Time Employment Status in order to keep Medicare as their Primary health care coverage and receive the reduced Medicare Primary Group Health rates. Since Intentional Interim Ministers serve in a short-term, temporary capacity at a local church, part-time employment status for retired clergy working as Intentional Interim Ministers is defined as follows:

1. Working 6 months (1,040 hours) or less on an average annual basis (50% employment). For example, a retired Intentional Interim Minister might serve full-time for three months at two separate churches for a total of 6 months annually (50% employment).

2. Receiving annual compensation that does not exceed 50% of the Conference Average Compensation (CAC)
a. The 2015 CAC is $79,827 – compensation should not exceed $39,913.50. 
b. The 2016 CAC is $81,192 – compensation should not exceed $40,596.

Retired clergy working as Intentional Interim Ministers are considered part-time clergy under Group Health Plan rules and as such are not eligible for Group Health Benefits as active clergy under appointment to a local church.

Retired clergy working as Intentional Interim Ministers serve under a contract which specifies hours worked and salary earned and do not complete salary sheets. The Intentional Interim Minister Program Director provides a report annually to the Center for Clergy Excellence specifying total aggregate hours worked and compensation earned for all retired Intentional Interim Ministers.

Benefits Disclaimer         About Your Benefits