Instructions: UU Org Retirement Plan Employer Participation Agreement

The Unitarian Universalist Association (UUA) “Plan Sponsor” maintains the Unitarian Universalist Organizations Retirement Plan (UUORP) the “Plan” to enable all employees of congregations, regions, the national association and other UUA organizations to accumulate funds for their retirement. The Plan is an IRS qualified 401(a)/401(k) defined contribution, multiple employer, church retirement plan that is intended to be tax-qualified under section 401(a) of the Internal Revenue Code. The UUA Retirement Plan Committee serves as the “Plan Administrator” and, along with its delegates, has the authority to execute this Employer Participation Agreement and implement its provisions as provided herein.

The  {uuOrganization}   “Applicant” and, once approved, “Participating Employer”, with UUA Congregation ID# {employer_id}  Federal Employer # (EIN):  {ein}  at mailing address:  {address}  hereby submits this Participation Agreement on  {dateOf79}  to adopt the Plan, as restated January 1, 2025, with a requested implementation date of  {requestedImplementation}  to  {selectOne} .

Employer Base Contribution Election:

 {employerBase}%  (enter whole percentage amount, minimum 5%) Per the Plan requirement, the Participating Employer elects to provide this base employer contribution on all “Compensation,” as defined in the Plan for purposes of calculating contributions. This base employer contribution will be made to each employee who has attained the age of 18 and has met the Plan’s “Year of Eligibility Service” (YOES), as defined in the Plan, either with this Participating Employer; as a UUA credentialed minister, credentialed religious educator, or certified music leader; through previous service with another Participating Employer or concurrently with another Participating Employer (pursuant to the terms of the Plan).

Employer Matching Employer Contribution:

 {employerMatching}%  (enter whole percentage amount, 0-6%) In addition to the employer base contribution selected above, the Participating Employer may elect to match eligible employees’ elective salary deferrals on a dollar for dollar basis, up to the percentage of Compensation shown here for the applicable payroll period (there is no annual true-up match). This matching employer contribution will be made for any employee that has satisfied the YOES, as defined in the Plan. (Please enter 0% if Participating Employer is not electing to provide a matching employer contribution.)

Participating Employer Certifications and Attestations: (Signators, please review and initial for each attestation where indicated.)

1. Certification of Board Motion and Approval: The governing board of the Participating Employer has passed a motion to  {selectOne}  at their Board Meeting on  {dateOf} . Sample Motions are available at uua.org/UUORP-AdoptPlan

2. Certification of Eligibility and Enrollment: The Participating Employer acknowledges that all employees aged 18 years and older are eligible to participate in the Plan from the first day of the month following their first day of employment. These employees must be enrolled in the Plan and given the opportunity to make pre-tax contributions and rollover contributions. Eligibility applies to all employees without exceptions regarding hours worked, employer policies, employment terms, or previous satisfaction of the YOES. Enrollment will be processed in accordance with the procedures provided by the Plan Administrator. Employees must be informed of their eligibility to participate in the Plan and provided instructions on how to access their account. For accurate recordkeeping, all eligible employees must select their preferred salary deferral election, which may include opting in or out (including $0 contributions), through their account profile with the recordkeeper after being enrolled. Employees can update their salary deferral election at any time during their employment with the Participating Employer.
 
Important compliance note: Participating Employers that fail to enroll an employee and ensure they have a salary deferral election on record may be liable for up to 100% of missed salary deferral contributions for any employee who would have wanted to make a salary deferral and was not given the opportunity to do so.

3. Certification Benefit Only Offered to Employees: The Participating Employer attests that it understands that 1099 contractors are not employees and are therefore not eligible to participate in the Plan.

4.Certification of Employee Census Data: The Participating Employer attests that it has either reviewed the list of current enrolled employees (as requested and provided by the UUA) or will submit a staff list to UUA via the method requested to make sure that the list is accurate. If there are any current employees not enrolled, or are no longer in service, the Participating Employer has submitted the designated Employee Data form to update this information, including salary information to determine Participating Employer’s compliance with IRS safe harbor status in the Plan. Safe harbor status will be assigned to all Participating Employers unless they are deemed to employ a highly compensated employee (HCE) as defined by the IRS (compensation to determine a HCE does not include housing allowance OR, for parsonage, fair rental value of parsonage). A Participating Employer that has at least one HCE agrees to perform annual ADP/ACP testing with the assistance of the Plan Administrator. In addition, the Participating Employer agrees to review and update their list of enrolled employees each new Plan Year when requested and due by the Plan Administrator.

5. Certification of Non-Discrimination: The Participating Employer attests that all employees that have satisfied the age and YOES requirements must receive the same percentage employer base contribution. No employee in any position may receive a different percentage employer base contribution. In addition, if the Participating Employer offers a matching contribution, all employees who have satisfied the age and YOES requirements and have a salary deferral on record will be eligible to receive a matching contribution percentage based on their salary deferral amount, up to the maximum matching contribution percentage offered by the Participating Employer. The right to receive both the employer base contribution and the matching contribution (if applicable) cannot be waived or modified by any Participating Employer or employee under any circumstances.

6. Certification of Definition of Compensation: The Participating Employer has reviewed the Plan definition of Compensation and understands how to compute the employer base contribution, any employer match contribution, and employee salary deferral amounts. (For example: (i) for clergy, Plan Compensation includes any amounts designated as housing or parsonage allowance but does not include amounts designated as ‘in lieu of FICA’; and (ii) for all employees, Plan Compensation does not include insurance stipends or reimbursements for moving and travel expenses.) Note: The definition of Compensation is detailed and has additional items that are specifically included or excluded. It is important to review the full definition in the Plan document.

7. Certification of Employee Notification: The Participating Employer attests that it provides a copy of this Participation Agreement, along with the Summary Plan Description (SPD), to all employees when on-boarding them with information about the Plan. The Participating Employer also gives all employees instructions on how to register their accounts with the recordkeeper and make their salary deferral election, even if they elect $0. In addition, the Participating Employer will provide a copy of the Participation Agreement and Summary Plan Description (SPD) to all current employees at the time this Participation Agreement is signed and whenever a new Participation Agreement is enacted or modified.

8. Certification of Designated Plan Remitting Admin: The Participating Employer attests that it will always have at least one person designated as a Remitting Admin for their organization and will maintain a secure login to the recordkeeper platform to perform all required administrative tasks, including the timely remittance of all employee and employer contributions and hours worked. Participating Employer understands that Remitting Admin login credentials may never be shared or transferred.

Participation Agreement Updates or Terminating Participation in the Plan:

Following a decision of their board, Participating Employers wishing to make changes to their employer elections may submit a new Participation Agreement at any time, requesting an implementation date at the start of an upcoming Plan Year (calendar) or its Fiscal Year. Retroactive changes and changes at times other than the calendar or employer fiscal year are not allowed. Participating Employers agree to abide by the provisions of its existing Participation Agreement until the Plan Administrator-approved implementation date as stated on a signed and fully executed copy of a new Participation Agreement. 
 
The board of a Participating Employer may elect to terminate its active participation in the Plan by submitting a request to terminate to the Plan Administrator. For the termination to be effective, the Plan Administrator must acknowledge the request and provide an approved termination date. The Participating Employer understands that, before it can terminate participation, it must make any contributions owed under the terms of the Plan and shall be required to take such other action as required by the Plan Administrator to confirm compliance with the terms of the Plan and the Participation Agreement. 
 
The UUA may amend the Plan (including the Participation Agreement) at any time. The Retirement Plan Committee may also make certain amendments to the Plan (including the Participation Agreement). The UUA will notify Participating Employers in advance of any amendment to the Plan or the Participation Agreement that changes the employer's duties or liabilities. If a Participating Employer objects to any changes to the Plan or the Participation Agreement, the Participating Employer may terminate its active participation in the Plan by providing written notice to the Plan Administrator. 
 
Pursuant to the terms of this Participation Agreement, the Applicant listed above hereby adopts the 2025 Restatement of the Unitarian Universalist Organizations Retirement Plan and all amendments, becomes (or continues as) a Participating Employer under the Plan, and agrees to be bound by the terms of the Plan subject to federal law and regulations.