Comprehensive Protection Plan

Comprehensive Protection Plan Summary Plan Description Caring For Those Who Serve

Protection for you and your family. Important income replacement benefits for you and your dependents. If you have any questions, please contact the General Board of Pension and Health Benefits, 1201 Davis Street, Evanston, Illinois 60201. You may call us at 1-800-851-2201 between 8:00 a.m. and 6:00 p.m., Central time, Monday through Friday, or visit our Web site at www.gbophb.org.

T A B L E O F C O N T E N T S IMPORTANT INFORMATION 2 INTRODUCTION 3 PARTICIPATION IN THE PLAN 4 Your Plan Sponsor 4 ACTIVE PARTICIPANT 5 General Eligibility 5 Special Arrangements Eligibility 6 Enrollment 7 Mistaken Participation 8 CONTRIBUTIONS 9 Delinquent Contributions 10 DISABILITY BENEFITS 11 Definition of Disability 11 Limitations and Exclusions 11 Submitting an Application for Disability Benefits 12 Disability Benefit Amount 13 Reductions 13 Pension Contributions While Disabled 16 Rehabilitation Benefits 16 Effective Date of Disability Benefits 17 Suspensions and Cessations 17 DEATH BENEFITS 19 Active Participant Death Benefit 19 Retired Participant Death Benefit 19 Surviving Children Benefits 19 Spouse Coverage 20 Surviving Spouse Coverage 20 Child Death Benefit 21 Beneficiary Designation 21 Payment of Death Benefits 23 DENIAL OF BENEFITS 24 Intermediate Appeal 24 Final Appeal 25 TERMINATION OF PARTICIPATION 26 OTHER INFORMATION 27 Unclaimed Benefits 27 Relinquishment or Refusal of Benefits 27 Non-Alienation of Benefits 27 Mistaken or Overpaid Benefits 27 Legal Disability or Incapacity 27 Discretionary Authority 28 Agents and Service Providers 28 CPP Amendment and Termination 28 CPP Benefits Under the Prior Plan 28 Plan Sponsor and Administrator 28 Plan Name, Type and Year 28 Plan Trustee 28 GLOSSARY 29

IMPORTANT INFORMATION This booklet provides information regarding CPP, which is a church welfare benefit plan for eligible Clergy associated with a jurisdictional conference of The United Methodist Church or the Puerto Rico Methodist Church. You will notice that some words used in this booklet begin with capital letters. These words have special meanings and are addressed in a glossary at the end of this booklet to assist you in better understanding your benefits. Please keep in mind as you read this booklet that it is a summary of CPP s main features and not a detailed description of all provisions. The complete details of CPP are described in the official CPP Plan Document, which is available to you upon request. In the event of any discrepancies between this booklet and the Plan Document, the Plan Document will govern at all times. Similarly, in the event of any discrepancies between this booklet and your Plan Sponsor s applicable Adoption Agreement, your Plan Sponsor s applicable Adoption Agreement will govern at all times. Nothing contained in this booklet is intended to be or will be construed as constituting a contract or other arrangement between the General Board or Trustee and any Plan Sponsor, Salary-Paying Unit, Participant or any other person. Furthermore, the General Board may, at any time, change the statements made in this booklet. If, after reading this booklet, you still have questions about CPP, be sure to call the General Board of Pension and Health Benefits at 1-800-851-2201 between 8:00 a.m. and 6:00 p.m., Central time, Monday through Friday. 2

INTRODUCTION When you think of employee benefits, you might first think of health and retirement benefits two very important benefits, to be sure. However, there are two types of employee benefits that are important to employees and their families: providing replacement of income if you are no longer able to work as a result of a disability, and providing financial assistance due to death. The importance of these benefits cannot be overstated. What if an accident or illness left you unable to provide for yourself or your dependents? Disability income benefits can help fill the gap when you are no longer able to earn an income. Further, imagine for a moment, as a result of your death, your dependents are left without your income. Would they struggle financially? Death benefits help provide for your dependents by providing some financial assistance. The United Methodist Church continues its proud tradition of providing to those in its service a wide variety of benefit plans and programs, including the Comprehensive Protection Plan (CPP). CPP is designed to provide disability and death benefits, as well as other supplemental benefits, for eligible Clergy of The United Methodist Church and their families. The benefits provided by CPP include: disability benefits, death benefits, surviving children benefits, and minimum surviving spouse annuity benefits. 3

PARTICIPATION IN THE PLAN To be a Participant, your Conference or Salary-Paying Unit must be a Plan Sponsor and you must satisfy certain eligibility requirements. Also, you must be properly enrolled in CPP, and the General Board must receive timely, not delinquent, contributions on your behalf. Your Plan Sponsor If you are a Participant, your Plan Sponsor generally will be one of the following entities: the General Council on Finance and Administration (GCFA), if you are: - a bishop; or - appointed to a general agency that has a voting representative on GCFA s Committee on Personnel Policies and Practices; the Conference, if you are: - an elder, deacon or local pastor who is not appointed under 344.1a(2), (3) or (4), 344.1b or 344.1d of The Book of Discipline; or the Salary-Paying Unit, if you are: - a deacon who is appointed to a Salary-Paying Unit that is: not subject to Internal Revenue Code (Code) section 79(d); and an exempt organization described in Code section 501(c)(3); or an elder appointed under 344.1a(2), (3) or (4), 344.1b or 344.1d of The Book of Discipline. To become and remain a Plan Sponsor, GCFA, your Conference or Salary-Paying Unit must complete and submit an Adoption Agreement that is accepted by the General Board. Generally, the Conference is the Plan Sponsor for elders, deacons and local pastors who are not appointed to extension ministries. The Salary-Paying Unit is the Plan Sponsor for elders who are appointed to extension ministries. 4

ACTIVE PARTICIPANT General Eligibility If your Conference or Salary-Paying Unit is a Plan Sponsor, you will be considered an Active Participant if: you are one of the following: - a bishop of The United Methodist Church elected by a Jurisdictional Conference; - a bishop of the Puerto Rico Methodist Church; - a full, probationary or associate clergy member of a Conference who is: under full-time Episcopal appointment; and receiving Plan Compensation equal to at least:» 60% of the applicable Conference Average Compensation (CAC); or» 60% of the Denominational Average Compensation (DAC), whichever is less; - a full-time local pastor of a Conference who: is under Episcopal appointment; received previous approval by the Board of Ordained Ministry; and is receiving Plan Compensation equal to at least:» 60% of the applicable CAC; or» 60% of the DAC, whichever is less; - a clergyperson of another denomination who: is under full-time Episcopal appointment with a Conference; does not participate in a similar program sponsored by your denomination; and is receiving Plan Compensation equal to at least:» 60% of the applicable CAC; or» 60% of the DAC, whichever is less. you are eligible to participate in a church plan as defined by Code section 414(e); you satisfy the equivalent of either: - a certificate of good health; or - the tests provided for in 324.8 of The Book of Discipline; you are properly enrolled by your Plan Sponsor (see Enrollment on page 8); and the required contributions to be made on your behalf are not delinquent. (See Contributions on page 9.) 5

Special Arrangements Eligibility Conference Special Arrangements If you do not satisfy the general eligibility requirements (see General Eligibility on page 5), you may nevertheless participate if the following apply: your Conference has made a special arrangement for your status, leave, appointment or compensation amount; you satisfy the special arrangements and you are properly enrolled by your Plan Sponsor (see Enrollment on page 7); and you or your Plan Sponsor are not delinquent (see Contributions on page 9). Your Conference may elect to require participation or allow you to choose to participate. Your Conference may not have elected, or CPP may not allow, participation for your status, leave, appointment or compensation. Eligibility for Serving the Puerto Rico Methodist Church If you are serving the Puerto Rico Methodist Church, you will be an Active Participant if: you are one of the following: - a bishop of the Puerto Rico Methodist Church; - a full, probationary or associate member or local pastor under full-time Episcopal appointment; - a clergyperson of another denomination who: is under full-time Episcopal appointment; and does not participate in a similar program sponsored by your denomination; you are properly enrolled by your Plan Sponsor (see Enrollment on page 7); and the required contribution to be made on your behalf is not delinquent. (See Contributions on page 9.) Retired Participant Eligibility You will be a Retired Participant if you: were an Active Participant on and after January 1, 1987 who: - retired while participating in CPP; - was eligible to receive a benefit on your retirement date from the Clergy Retirement Security Program (CRSP); and - had been an Active Participant for two full consecutive years immediately prior to your retirement; were an Active Participant prior to January 1, 1987 who: - retired while participating in CPP; and - began receiving an annuity under MPP; 6

were receiving an annuity benefit from your Conference on January 1, 1982 and: - had lump-sum death benefit coverage from your Conference on December 31, 1981; or - received pension credit from your Conference in the year in which you entered into the annuity, if your Conference did not have a death benefit plan on December 31, 1981; or are a bishop elected by a jurisdictional conference who retired prior to January 1, 1982. Enrollment If you are eligible to be an Active Participant, your Plan Sponsor will enroll you in CPP. Generally, your effective date of participation is the date you satisfy the eligibility requirements to become an Active Participant. However, if you are eligible to become or continue as an Active Participant by special arrangement (see Special Arrangements Eligibility on page 6), your Plan Sponsor must enroll you in CPP within 90 days of the later of: the date you entered a category of persons for which your Conference has made a special arrangement to enroll; or the date the Conference first makes a special arrangement to enroll persons described in the applicable category, pursuant to its Adoption Agreement. If you become or continue as an Active Participant by special arrangement, your effective date of participation will generally be the date you first satisfy the eligibility requirements to become or continue as an Active Participant by special arrangement. You will not be eligible to become or continue as an Active Participant by special arrangement if you are not enrolled within the required 90-day period. If you are appointed to leave of absence, sabbatical leave or other categories, your Conference may have made special arrangements that could continue your coverage. If so, you must be enrolled within the required 90-day period. Not every Conference has made special arrangements. Please contact your conference benefits officer to determine if your Conference has made any special arrangements. (See Special Arrangements Eligibility on page 6.) 7

Mistaken Participation Enrollment of an Ineligible Clergyperson If you should not be enrolled in CPP but are enrolled by mistake, you will not have any rights to benefits. If the error is discovered after contributions have been made, the General Board will return the amounts contributed on your behalf (unless benefit payments have been made). If benefit payments have been made on your behalf, the contributions will not be returned unless and until the General Board obtains reimbursement of the mistaken benefit payments. The General Board has the right to obtain reimbursement of any mistaken benefit payments from you or from the recipient of such payments. Omission of an Eligible Clergyperson If you should be enrolled in CPP but are not enrolled, you will not have any rights under CPP until you are properly enrolled. Upon discovery of the error, you will be enrolled retroactive to the date you were first eligible to enroll. However, if the error is discovered after contributions for you would have been due, retroactive enrollment will only be allowed after the payment of a fee determined by the General Board. These provisions for late or retroactive enrollment do not apply if you were: eligible to enroll in CPP pursuant to a special arrangement; and not properly enrolled within the required 90-day period. (See Enrollment on page 7.) 8

CONTRIBUTIONS To become or continue as an Active Participant, the required contributions must be made on your behalf. The required contributions will be based on an annual contribution amount and will depend, in part, upon whether you are an Active Participant by special arrangement. The annual contribution amount will be equal to a percentage of your Contribution Base for a Plan Year as determined by the General Board. Currently, the annual contribution amount is 3% of your Contribution Base. If you are an Active Participant under a special arrangement that requires participation, the annual contribution amount will be equal to 3.4% of the DAC for the Plan Year. For a special arrangement that provides for optional participation, the annual contribution amount will be equal to 4.4% of the DAC for the Plan Year. Your Plan Sponsor may require you to pay a portion of the required contributions. However, your contribution amount will not exceed 1% of your Contribution Base. Your Plan Sponsor will be responsible for remitting the contributions directly to the General Board. The annual contribution amount will be payable in equal monthly installments and for each month that you are an Active Participant. Each monthly installment will be due on or before the last day of the month. Contribution Examples: If you are an Active Participant under the general eligibility category, the monthly contribution amount will be determined by multiplying your Contribution Base by 3%, divided by 12. Plan Compensation Contribution Base Contribution Rate Monthly Contribution $30,000 $30,000 3% $75.00 $70,000 $70,000 3% $175.00 If you become or continue as an Active Participant by special arrangement that makes participation optional, the monthly contribution amount will be determined by multiplying the DAC by 4.4%, divided by 12. 1 Based upon the DAC for the 2007 Plan Year. 9

Delinquent Contributions If your Plan Sponsor fails to make any required contributions on your behalf, your participation in CPP and any related benefits will be suspended, withheld or terminated. If any required contributions are more than 30 days delinquent, your participation in CPP and any related benefits will be suspended. The suspension will remain in effect until your Plan Sponsor makes arrangements for the resumption and retroactive payment of the required contributions in a manner satisfactory to the General Board. If you die within the first 180 days of participation in CPP and your Plan Sponsor has not remitted any required contributions to CPP, your benefits will be withheld until your Plan Sponsor pays the required contributions. If you die after the first 180 days, your Beneficiary will receive death benefits if there are no delinquent contributions for more than 30 days. If any required contributions are more than six consecutive calendar months delinquent, your participation in CPP and any related benefits will be terminated. The termination will be effective on the last day of the six-month period and remain in effect until: the overdue contributions for the period of coverage leading up to the termination are paid; the current month s contribution, for renewed participation, is paid; and you have established evidence of good health by submitting a medical report to the General Board. If you are reinstated following the termination of participation and benefits, you will be subject to a 180-day-waiting period before you will be eligible to receive disability benefits. (See Limitations and Exclusions on page 11.) 10

DISABILITY BENEFITS You may be eligible to receive disability benefits if the General Board determines, in its sole discretion, that you satisfy the definition of disability (see Definition of Disability below) and you were an Active Participant on the date you became disabled. You will receive disability benefits equal to 70% of your Plan Compensation, up to 200% of the DAC. Your disability benefits may be reduced for certain amounts, such as Social Security disability benefits. Also, your disability benefits are subject to certain limits and exclusions. Definition of Disability You will be considered disabled as of the date the General Board determines, on the basis of medical evidence, that you are unable to perform the usual and customary duties of a United Methodist Clergyperson due to bodily injury, disease or behavioral illness or disorder that the General Board determines is expected to last for at least six continuous months. After you have received disability benefit payments for 24 consecutive months, you will be considered disabled only if you are not able to engage in substantially all of the usual and customary duties pertaining to any employment for remuneration or profit in any occupation for which you are reasonably qualified by training, education or experience. In either case, you will not be considered disabled under CPP if your disability resulted from: service in the armed forces of any country; warfare; intentional self-inflicted injury; or participation in any criminal or unlawful act. Limitations and Exclusions No disability benefits will be payable: if your disability resulted from illness other than an accident, and you: - became disabled as a result of any Pre-Existing Condition within the first two years of your participation in CPP; or - were not an Active Participant for at least 180 days before the date your disability is determined to have initially occurred; if you did not submit a written application for disability benefits to the General Board within 365 days from the date your disability is determined to have begun (see Submitting an Application for Disability Benefits on the next page); or for any period of time: - when you are still receiving a salary from your Salary-Paying Unit; or - in excess of 365 days prior to the date the payment of disability benefits is approved, if disability benefits are approved on a retroactive basis. 11

You will be required to be under the regular care and treatment of a properly licensed physician who: has expertise in the medical specialty associated with your disabling condition; and is not a member of your family (e.g., parent, child, spouse, former spouse, sibling, motherin-law, father-in-law, sister-in-law, brother-in-law or cousin). If you are not under the regular care and treatment of a physician, your disability benefits will be suspended or terminated. (See Suspensions and Cessations on page 17.) You must submit an application for disability benefits within 365 from the date that your disability is determined to have begun. Submitting an Application for Disability Benefits To claim disability benefits, you must properly complete and submit a written application for benefits, which can be obtained from your Plan Sponsor or the General Board. The application includes: a statement from you regarding your: - medical condition; - usual and customary duties; and - inability to complete your usual and customary duties due to your medical condition; other relevant information; a statement from your physician(s); your signed acknowledgement of certain CPP provisions; and an acknowledgement of your claim signed by certain officials from your Conference. Before granting or continuing any disability benefit payments, the General Board will require you to submit medical evidence of your disability. The General Board may also require you to submit to a medical examination. If the General Board requests a medical examination more frequently than annually, CPP will pay all reasonable medical fees as determined by the General Board. If you refuse to submit to a medical exam or to deliver any related documentation requested by the General Board for purposes of verifying your continuing disability, your disability benefits will be suspended or terminated. (See Suspensions and Cessations on page 17.) 12

Disability Benefit Amount Disability Benefits Effective on or After January 1, 2002 If you are approved for disability benefits, the amount of your disability benefit will be equal to 70% of your annualized Plan Compensation for the Plan Year of your first disability payment. Your annualized Plan Compensation will be calculated as of the effective date of your first disability benefit payment. Plan Compensation for disability benefit purposes will not exceed 200% of the DAC for the applicable Plan Year. The benefit will be paid in monthly installments and will be increased annually by 3% on the anniversary date of your first disability benefit payment. Your disability benefit will be subject to certain reductions, including a reduction for Social Security disability benefits. (See Reductions below.) If your disability benefit is subject to a reduction due to Social Security disability benefits, your resulting annual disability benefit will not be less than 40% of the DAC for the Plan Year in effect on the date of your first disability benefit payment (determined on a pro rata basis for any partial years of disability). If your disability benefit is subject to other income benefit reduction (see Other Income Reduction on page 15), your resulting annual disability benefit may be less than 40% of the DAC for the Plan Year in effect on the date of your first disability payment (determined on a pro rata basis for any partial years of disability). Disability Benefits Effective Prior to January 1, 2002 If you began receiving a disability benefit prior to January 1, 2002, your disability benefit will be the greater of: your existing disability benefit; or 40% of the DAC in effect for the 2002 Plan Year. The benefit is payable in monthly installments and will increase annually by 3% on the anniversary date of the first payment of the disability benefit. Reductions Social Security Benefits Reduction Your disability benefits will be reduced, dollar-for-dollar, by any benefits you receive under the Social Security Act, unless the Social Security benefits are forwarded directly to CPP. The amount of the reduction will be based on the total benefit payable with respect to your disability under the Social Security Disability Insurance Program, including, but not limited to, amounts payable to your spouse and children as determined by the Social Security Administration. For the purposes of Social Security Benefits Reduction, children may include natural, adopted and step children. The amount of the reduction will also include any retroactive awards of Social Security disability benefits unless the Social Security benefits are forwarded directly to CPP.You will be required to reimburse CPP for any overpayment of disability benefits that results from any retroactive awards of Social Security disability benefits. 13

Below is a chart showing your CPP disability benefit with and without Social Security disability benefits: Plan Compensation: $30,000 $40,000 $70,000 CPP Benefit Before Offset: $21,000 $28,000 $49,000 Social Security 1 : $0 $19,140 $0 $19,140 $0 $26,622 CPP Benefit After Offset 2 : $21,000 $21,632 $28,000 $21,632 $49,000 $22,378 Replacement Ratio: 70% 136% 70% 109% 70% 70% 1 Amounts shown are for illustrative purposes only and do not reflect the amount payable under the Social Security Act. 2 Minimum disability benefit = 40% of the 2007 DAC, which is $54,081. It is your obligation to take all steps necessary to obtain Social Security disability benefits. The General Board may supply aid, as it deems appropriate, to assist you with your application for Social Security disability benefits. You must supply the General Board or its agents with all relevant information that is requested regarding your eligibility and application for Social Security disability benefits. If you fail, without good cause, to furnish such information, your disability benefits will be suspended or terminated. (See Suspensions and Cessations on page 17.) If you do not receive Social Security disability benefits, for any reason, your disability benefits will still be reduced, dollar-for-dollar, based on a hypothetical amount that you would have received under the Social Security Act. To determine the hypothetical amount, it will be assumed that: your application for Social Security disability benefits would have been approved; you would have received the maximum benefits available under Social Security for someone with your same circumstances and compensation level; and you would not have received any retroactive awards of Social Security disability benefits. 14

The hypothetical Social Security disability benefits will be presumed to have begun either: immediately after the date you refused to apply for Social Security disability benefits, if you refused to apply; on the day six months after the date the General Board determined your disability began, if you elected not to be covered by Social Security; or on the day 24 months after the date the General Board determined your disability began, if you applied for Social Security disability benefits and were denied such benefits. Other Income Reduction After the application of the Social Security benefits reduction, your disability benefits will be reduced, on a dollar-for-dollar basis, by the amount of your gross income, as determined below, when the amount of such income exceeds: during the first 24 months of receiving disability benefits, 100% of your Plan Compensation (increased annually by 3%) at the time your disability occurred; and after the first 24 months of receiving disability benefits, 70% of your Plan Compensation (increased annually by 3%) at the time your disability occurred. The amount of gross income to be offset is that amount resulting from your earned income or from payments that you receive that, by their nature, are a substitute for earned income. The sources of gross income are limited to: compensation for services, including fees, commissions and similar items and gross income derived from a business; compensation payments received from Workers Compensation insurance with respect to lost earnings; payments received from any branch of the U.S. Armed Forces, excluding veterans disability compensation and pension benefits; payments received from any other agency of the U.S. government; payments received from any state of the U.S., with respect to disability; payments received as retirement benefits under the Social Security Act for you, your Spouse or your children; the amount of the reduction for Social Security disability benefits; and the disability benefit payable from CPP. If you engage in rehabilitation employment while receiving disability benefits and you are actively participating in a rehabilitation program approved by the General Board, the earnings from such employment will be considered a source of gross income. However, during the first 24 months of disability benefit payments, only 50% of such earnings will be considered a source of gross income. Thereafter, 100% of such earnings will be considered a source of gross income. 15

To enable the General Board to make the above calculations, you must supply the General Board with all relevant information and documentation that is requested. If you fail, without good cause, to furnish such information and documentation, your disability benefits will be suspended or terminated. (See Suspensions and Cessations on the next page.) Transitional Disability Reduction If you recover so that you return to perform your duties on a less-than-full-time basis, your disability benefits may continue if your monthly Plan Compensation is no more than 70% of the amount you received prior to your disability. The disability benefit payable for a transitional disability for duties performed on a lessthan-full-time basis will be subject to the following: the disability benefit will be reduced dollar for dollar, so that the sum of your disability benefit and monthly Plan Compensation does not exceed your monthly Plan Compensation for the Plan Year that your first disability benefit became effective; you must meet all of the requirements for the receipt of benefits for a full disability, including the requirement of continuing treatment by a physician (see Definition of Disability on page 11); and the disability benefits for a transitional disability will last no longer than 12 months. Other Reductions Your disability benefits will be reduced, dollar-for-dollar, by the amount of any grant or benefits on account of the disability you receive from your Conference. Pension Contributions While Disabled If you are an Active Participant and a participant in the Clergy Retirement Security Program (CRSP), an annual contribution will be credited, in monthly installments, to your account while you are receiving disability benefits. The annual contribution will be equal to 3% of your Plan Compensation in effect on the date immediately prior to your first disability benefit payment. The annual contribution will be increased annually by 3% on the anniversary date of your first disability benefit payment. Rehabilitation Benefits If you are receiving disability benefits, you may be eligible to receive rehabilitation benefits. The General Board may, in its sole discretion, allocate up to two-thirds of the DAC for rehabilitation benefits when the expenditure for such benefits: could, in the judgment of the General Board, reasonably result in you engaging in employment for remuneration or profit in an occupation for which you will then be reasonably qualified by training, education and experience; and is directed toward a program of rehabilitation services that has been approved by your physician and the General Board prior to your receipt of such services. 16

If you have been receiving disability benefits for less than 24 months, you may request that the General Board provide you with rehabilitation benefits. However, if you have been receiving disability benefits for more than 24 months, you may not request rehabilitation benefits. The General Board also may identify you as a candidate for rehabilitation services. If the General Board identifies you as a candidate, you must participate in the program of rehabilitation services recommended by the General Board. If the General Board determines that you have not properly participated in the program, your disability benefits will be suspended or terminated. (See Suspensions and Cessations below.) If, following the completion of rehabilitation services, you continue to satisfy the definition of disability and other requirements of CPP, you will continue to qualify for disability benefits. Effective Date of Disability Benefits Your disability benefit payments will begin retroactive to the first day of the month beginning on or following the date on which the General Board determines that you became disabled, as defined under the Plan (see Definition of Disability on page 11). However, your disability benefit payments will not begin on a retroactive basis for any period of time in excess of 365 days from the date the payment of disability benefits is approved. The date your disability benefit payments begin will not be determined by your incapacity leave or other status or appointment effective date that is approved by your Conference. Disability benefit payments will begin as soon as practicable after the General Board s decision to pay disability benefits. Ongoing payments will be made as of the first business day of each month that you are eligible to receive disability benefits. Suspensions and Cessations Suspensions Your disability benefits will be suspended on the earliest of the following, if you: refuse to submit to a medical examination, or provide any related documentation, requested by the General Board for purposes of verifying continuing disability; are not under the regular care and treatment of a properly licensed physician who: - has expertise in the medical specialty associated with your disabling condition; - is someone other than a member of your family (e.g., parent, child, spouse, former spouse, sibling, mother-in-law, father-in-law, sister-in-law, brother-in-law or cousin); fail, without good cause, to supply all relevant information that is requested regarding your eligibility and application for Social Security benefits; 17

fail, without good cause, to supply all relevant information and documentation that is requested by the General Board regarding your sources of gross income; or are identified as a candidate for rehabilitation services and the General Board determines that you have not properly participated in the recommended rehabilitation program. The effective date of the suspension will be the last day of the month following a 90-day period, which begins on the date that the General Board sends a written notice to you. The notice will advise you of the required actions to continue your disability benefits and the consequences, including suspension of disability benefits, if you do not take the required actions. If your disability benefits are suspended, your disability benefits will be prospectively reinstated only if, within nine months following the effective date of the suspension, you complete all actions requested by the General Board and supply the appropriate documentation for reinstatement of disability benefits. In addition, if you demonstrate, to the satisfaction of the General Board, that your lack of cooperation was due to matters reasonably beyond your control (such as incapacity without a guardian), the General Board may make retroactive benefit payments to the initial effective date of the suspension. If, within the nine-month period following the effective date of suspension, you did not take appropriate actions or supply the appropriate documentation for reinstatement of disability benefits to the General Board, your right to disability benefits will be terminated as of the last day of the nine-month period following the effective date of the suspension. Cessations Your disability benefits will terminate as of the earliest of the following: Nine months following the date your disability benefits are suspended (see Suspensions on the previous page); June 30th following the last day of the regular session of your Annual Conference if the General Board determines that you are no longer disabled; June 30th following your 65th birthday, if you become disabled on or before your 60th birthday; June 30th following the earlier of: - the fifth anniversary of the date you became disabled; or - your retirement date, if you became disabled after your 60th birthday; or The last day of the month in which you die. 18

DEATH BENEFITS Active Participant Death Benefit If you die while an Active Participant, a death benefit of $50,000 will be paid to your Beneficiary (see Beneficiary Designation on page 21). The benefit will be paid in 12 equal monthly payments, unless your Beneficiary elects to receive the payment in a single sum. Any benefit paid to your estate will be made in a single sum only. If you die within 31 days of the date you cease to be an Active Participant (for reasons other than becoming a Retired Participant), you will continue to be eligible for this death benefit as if you were an Active Participant at the time of your death. Minimum Surviving Spouse Annuity Benefits If you die while an Active Participant and prior to receiving an annuity under CRSP, your surviving spouse may receive a minimum monthly benefit from CPP if the total church benefits payable to your Surviving Spouse are less than 20% of the DAC in effect for the year in which you die. The minimum monthly benefit from CPP is equal to: 20% of the DAC in effect on the date of your death; less the annuity benefit payable from CRSP and all other church-related sources. This benefit is calculated as single life only annuity increasing 2% annually (regardless of the annuity form actually paid) and includes pension benefits for service prior to January 1, 1982, but excludes Social Security benefits. The minimum Surviving Spouse annuity benefit will increase each year by 3% on the anniversary date of the first payment of benefits. If your Surviving Spouse remarries, the minimum Surviving Spouse annuity benefit will terminate as of the date of the remarriage. The benefit will be reinstated effective the first day of the month after the General Board receives evidence that the remarriage ended by death or legal process. Retired Participant Death Benefit If you die while a Retired Participant, a single sum death benefit will be paid to your Beneficiary (see Beneficiary Designation on page 21). The benefit will be equal to 30% of the DAC in effect on the date of your death. It is important that you designate a Beneficiary (see Beneficiary Designation on page 21). Surviving Children Benefits If you die while an Active or Retired Participant, your surviving natural and legally adopted children may be eligible to receive surviving children benefits. However, if you die while a Retired Participant, your adopted child will only be eligible for this benefit if your child s date of adoption preceded the date of your retirement. 19

If your child is younger than age 18, he or she will be eligible to receive an annual benefit equal to 10% of the DAC in effect on the date of your death. The benefit is payable in monthly installments until your child attains age 18. If your child is attending a secondary school, or standard school or college, beyond the secondary level, as a full-time student and between 18 and 25 years of age, he or she will be eligible to receive an educational benefit for each year of attendance at a secondary school, as well as each year (up to four years) of attendance at a standard school or college. The annual benefit will be equal to 10% of the DAC in effect on the later of the date of your death or the date your child attains age 18. The annual benefit will be paid in monthly installments and only while your child attends school as a full-time student. If your child is attending a standard school or college, beyond the secondary level, as a fulltime student and between 18 and 25 years of age, he or she will be eligible to receive an annual educational benefit (not to exceed four academic years of school attendance). The annual benefit will be equal to 10% of the DAC in effect on the later of the date of your death or the date your child attains age 18. However, if your child completes the secondary education level and enrolls in an institution of higher education prior to attaining age 18, the annual benefit will be effective, and based on the DAC, at the time of enrollment. Your child may elect equal installments of this benefit up to four installments per academic year. To become or remain eligible to receive the annual educational benefit, the General Board will require that your child periodically submit satisfactory proof of enrollment and attendance as a full-time student at an appropriate school or college. The amount of any surviving children benefits will increase each year by 3% on the anniversary date of the first benefit payment. Spouse Coverage Upon the death of your Spouse, you will receive a single-sum death benefit equal to 20% of the DAC in effect on the date of your Spouse s death. Surviving Spouse Coverage Upon the death of your Surviving Spouse, a single-sum death benefit will be paid to your Surviving Spouse s Beneficiary (see Beneficiary Designation on the next page). The benefit will be equal to 15% of the DAC in effect on the date of your Surviving Spouse s death. 20

Child Death Benefit Upon the death of your child, a death benefit will be paid as follows: if you survive your child, you will receive a single-sum death benefit equal to 10% of the DAC in effect on the date of your child s death; if you predecease your child, a single-sum death benefit equal to 10% of the DAC will be paid, in the following order of preference, to: - your Surviving Spouse, if: your Surviving Spouse was the guardian of the deceased child at the time of the child s death; or the deceased child was dependent on your Surviving Spouse; or - the guardian of the deceased child, if any; or - the person paying the child s funeral expenses. For the purposes of the child death benefit, a child is your natural or legally adopted child who, at the time of his or her death, was: younger than age 19; age 19 or older and dependent upon you or your Surviving Spouse due to a behavioral or physical disability that existed prior to age 19; or receiving surviving children benefits. Beneficiary Designation Participant You may designate, on the form required by the General Board (Designation of Beneficiary for Welfare Plans), a Beneficiary who is to receive any benefits payable upon your death. Such designation will be subject to certain limitations and will not be effective unless and until you file the Designation of Beneficiary for Welfare Plans form with the General Board during your lifetime. You may designate multiple Beneficiaries who will share any benefits equally. You may also designate a primary and contingent Beneficiary. If your designated primary Beneficiary dies before you or cannot be located at the time of your death, any benefits will be paid to your designated contingent Beneficiary. If you are married, your Spouse automatically will be your primary Beneficiary unless you file a Designation of Beneficiary for Welfare Plans form with the General Board that designates someone other than your Spouse as primary Beneficiary. If you wish to designate someone other than your Spouse, the Designation of Beneficiary for Welfare Plans form must contain your Spouse s written consent, and your Plan Sponsor s representative or a notary public must witness such consent. Notwithstanding the foregoing, if you: married your Spouse on or after January 1, 1997, any CPP designation of beneficiary form filed with the General Board on or after January 1, 1997, and prior to the date of your marriage, will be ineffective; 21

designated a primary Beneficiary other than your Spouse prior to January 1, 1997, your Spouse will not be your primary Beneficiary unless you file a Designation of Beneficiary for Welfare Plans form that designates your Spouse as primary Beneficiary; or divorced your Spouse on or after January 1, 1997, the divorce will revoke any beneficiary designation in favor of your former Spouse filed prior to your divorce. Until you file a new Designation of Beneficiary for Welfare Plans form with the General Board, any benefits will be payable as if your former Spouse predeceased you. If at the time of your death, you are not married and no valid Beneficiary designation exists, your Beneficiary will be your estate. Because situations change, you should review your Beneficiary designation from time to time. Subject to the above limitations, you may change your Beneficiary by filing a new Designation of Beneficiary for Welfare Plans form with the General Board during your lifetime. The General Board will, in its sole discretion, determine the Beneficiary of any death benefits payable under the provisions of CPP. It is important that you keep your Beneficiary designation up to date. You may want to change your Beneficiary designation if your primary Beneficiary dies, you marry, divorce or you experience other events. To request a Designation of Beneficiary for Welfare Plans form, call your Plan Sponsor or the General Board at 1-800-851-2201. Or, you may request a Designation of Beneficiary for Welfare Plans form using the Interactive Voice Response (IVR) system at 1-800-851-2201. The IVR system is available 24 hours a day, seven days a week. Surviving Spouse Your Surviving Spouse may file a Surviving Spouse Designation of Beneficiary for Welfare Plans form that designates a Beneficiary who is to receive any benefits payable upon his or her death. Such designation will be subject to certain limitations and will not be effective unless and until your Surviving Spouse files the Surviving Spouse Designation of Beneficiary for Welfare Plans form with the General Board during his or her lifetime. Your Surviving Spouse may designate multiple Beneficiaries who will share any benefits payable equally. Your Surviving Spouse also may designate a primary and contingent Beneficiary. If your Surviving Spouse s designated primary Beneficiary is dead or cannot be located at the time of your Surviving Spouse s death, any benefits will be paid to your Surviving Spouse s designated contingent Beneficiary. If your Surviving Spouse marries, his or her Spouse will automatically be your Surviving Spouse s primary Beneficiary, unless your Surviving Spouse files a Surviving Spouse Designation of Beneficiary for Welfare Plans form with the General Board designating someone other than his or her Spouse as primary Beneficiary. If your Surviving Spouse wishes to designate someone other than his or her Spouse, the Surviving Spouse Designation of Beneficiary for Welfare Plans form must contain his or her Spouse s written consent, and your Plan Sponsor s representative or a notary public must witness such consent. 22

Notwithstanding the foregoing, if your Surviving Spouse: married his or her Spouse on or after January 1, 1997, any CPP designation of beneficiary form filed with the General Board, on or after January 1, 1997, and prior to the date of your Surviving Spouse s marriage, will be ineffective; designated a primary Beneficiary other than his or her Spouse prior to January 1, 1997, his or her Spouse will not be your Surviving Spouse s primary Beneficiary unless your Surviving Spouse files a Surviving Spouse Designation of Beneficiary for Welfare Plans form that designates his or her Spouse as primary Beneficiary; or divorced his or her Spouse on or after January 1, 1997, the divorce will revoke any Beneficiary designation in favor of his or her former Spouse filed prior to your Surviving Spouse s divorce. Until your Surviving Spouse files a new Surviving Spouse Designation of Beneficiary for Welfare Plans form with the General Board, any benefits will be payable as if his or her former Spouse predeceased your Surviving Spouse. If at the time of your Surviving Spouse s death, your Surviving Spouse is not married and no valid Beneficiary designation exists, your Surviving Spouse s Beneficiary will be his or her estate. Because situations change, your Surviving Spouse should review his or her Beneficiary designation from time to time. Subject to certain limitations, your Surviving Spouse may change his or her Beneficiary by filing a new Designation of Beneficiary form with the General Board during his or her lifetime. The General Board will, in its sole discretion, determine the Beneficiary of any death benefits payable under the provisions of CPP. Payment of Death Benefits The General Board will pay death benefits upon your death once your Plan Sponsor or Conference provides written notification of your death and the General Board approves eligibility for death benefits under CPP. The General Board will pay death benefits upon the death of your Spouse, Surviving Spouse or child upon: receipt of: - written notification from your Conference or Plan Sponsor or a copy of the death certificate; and approval of eligibility to receive benefits. 23

DENIAL OF BENEFITS If the General Board denies your claim for benefits, in whole or in part, you will receive written notice of the denial from the General Board. This notice will: describe the specific reasons for the denial, reference the provisions of CPP on which the denial is based, describe any additional material or information necessary for you to complete the claim and why such material or information is necessary, and explain the CPP appeals process. You may not initiate or maintain any cause of action in law or equity until you have initiated and completed the CPP appeals process. Upon completion of the appeals process, you must initiate any cause of action within six months of the date of the written notice from the General Board regarding the final outcome of the final appeal. The CPP appeal process is a two-step process: the Intermediate Appeal and the Final Appeal. Intermediate Appeal If the General Board denies your claim of benefits, in whole or in part, you may request a review of the decision by filing a Notice of Intermediate Appeal with the Appeals Intermediary of the General Board (Appeals Intermediary). The notice must be filed with the Appeals Intermediary within 90 days of the date of the letter informing you of the denial decision. You may submit facts that are relevant to your appeal and other relevant, supporting documentation to the Appeals Intermediary for its consideration. If the notice is not filed in a timely manner, the General Board s decision, to fully or partially deny a claim for benefits, is final. To allow sufficient time for handling and processing, you must file the notice and any supporting documents at least 30 days before the next meeting of the Appeals Intermediary. The Appeals Intermediary shall consider those issues and supporting documents that are submitted 30 days in advance; however, at its leave or discretion, the Appeals Intermediary may consider documents not submitted within 30 days. If special circumstances require an extension for processing, the General Board will notify you. Your hearing may be continued until the following meeting of the Appeals Intermediary upon your request, upon the request of the General Board or at the discretion of the the Appeals Intermediary. You, your duly authorized representative or a representative of your Plan Sponsor may request permission to appear personally before the Appeals Intermediary, subject to the conditions and limitations of the Appeals Intermediary. However, you will be responsible for any expenses associated with the appearance; the General Board will not pay any such expenses. The Appeals Intermediary will conduct review of your Intermediate Appeal and notify you in writing of its decision citing the specific reasons for the decision and the provisions of CPP upon which the decision is based. 24