Richard G. and Anne C. Greene - Page 9

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          the funds in his or her foreign ministry account to another                 
          missionary's ministry.                                                      
               c. Compensation and Benefits                                           
               Missionaries are paid a monthly living allowance (a personal           
          allowance) from the funds secured by them in their year of                  
          deputational ministry.  The DFM sets an upward limit on the                 
          personal allowance amount that missionaries may receive from                
          their respective accounts.  The DFM does not guarantee                      
          missionaries a minimum level of support.  In fact, missionaries             
          have the power to designate any amount below the limit set by the           
          DFM as their personal allowance.                                            
               The DFM maintains an association group health care plan                
          administered by the Christian Fidelity Life Insurance Co.                   
          (Christian Fidelity).  The DFM informs missionaries with respect            
          to the plan but does not require them to participate in the plan.           
          The monthly premiums are transferred from each missionary's                 
          account with DFM to Christian Fidelity.  The disbursement reports           
          mailed to petitioner in 1992 indicate that petitioner                       
          participated in the health insurance plan.                                  
               The DFM maintains a group retirement plan called the                   
          "Minister's Benefit Association" (MBA) plan.  The MBA plan allows           
          missionaries to defer a portion of their monthly living allowance           
          to the plan for retirement.  The DFM does not require                       
          missionaries to participate in the plan.  The disbursement                  

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Last modified: May 25, 2011