There shall be a pensions board, or equivalent authorized body, with fiduciary responsibility for each church-related pension plan. A pension plan may apply at organizational, district, multidistrict, national, regional, or multiregional level as the needs may dictate. (335.14)


The General Board shall establish and maintain suggested guidelines that are relevant to pension programs worldwide. The General Board does not guarantee any pension plan from loss or depreciation. The General Board does not guarantee the payment of any money that may be or becomes due to any person from any pension plan, and shall not be liable in the case of the underfunding of any pension plan. (33.5)


All pension plans shall submit an annual report to the General Board through Pensions and Benefits International in the form and format requested. (33.5)