Ministerial Pension Plan (MPP)

An Internal Revenue Code section 403(b) retirement plan that provides retirement benefits to eligible United Methodist Church clergy with service from 1982 through 2006. The plan is designed to provide participants with one element of their overall retirement portfolio.

MPP requires that 65% of the account balance must be annuitized. The remaining 35% must be taken as a one-time distribution, which can be rolled over into the United Methodist Personal Investment Plan (UMPIP). UMPIP offers several distribution options, including monthly retirement income (also known as “cash installments”). Participants may instead choose to roll over the remainder to another qualified plan or IRA, or receive it in a lump sum payment.


MPP was closed to new enrollments and no contributions were made after December 31, 2006. MPP was replaced by the Clergy Retirement Security Program (CRSP) on January 1, 2007. However, the accounts of clergy who participated in MPP continue to be invested, and benefits are available at retirement or age 62 in the case of termination.


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