Section 414(e) of the Internal Revenue Code (Code) defines the type of employee benefit plan that is a church plan for purposes of application of various provisions of the Code that apply to those types of plans. The proposed regulations would update existing final regulations on the definition of a church plan under section 414(e) of the Code, including addressing certain of the requirements to be treated as a church plan under section 414(e)(3)(A) of the Code. This regulation would reduce regulatory burdens and would clarify for taxpayers the rules regarding eligibility for and operation of section 414(e) church plans.