A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to provide benefits for employees of organizations controlled by or associated with the church and to make certain clarifying amendments to the definition of church plan.

Amends the Employee Retirement Income Security Act to revise the definition of church plan. Deems as a church plan any plan established and maintained by an organization whose principal purpose is the administration of retirement benefit and welfare programs for church employees. Deems as a church employee any employee of a tax-exempt organization which is associated with or controlled by a church or convention of churches.

Sets forth guidelines relative to treatment of church plans which presently fail to conform with the requirements of this Act.