Name change notice: In response to certain continuing confusion regarding the distinction between the Michigan Conference Benefits Ministry Shares (which funds benefits related expenses) and Michigan Conference Ministry Shares (which funds the common budget), the term Benefits Ministry Shares (BMS) has been changed to Benefits Billing (BB). The purpose of the Benefits Billing has not changed. You will continue to receive this invoice on a monthly basis and remit to the same Benefits Ministry Shares/Benefits Billing lockbox.

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Questions and Answers

Q: What are Benefits Billings? Where is my 2024 pension apportionment number?

A: Benefits Billing is a connectional ministry shared by all which provides funding for; clergy retirement plan contributions, welfare plan premiums (disability & death), and all expenses related to the Conference Board of Pension & Health Benefits and the Conference Benefits Office.

Q: So does that mean the CRSP/CPP direct bill is included in the Benefits Billing?

A: Yes…Below is a further breakdown how Benefits Billing is funding benefits-related conference liabilities.

1) Conference clergy contributions to the Clergy Retirement Security Program Defined Contribution (CRSP DC), and UMPIP for 1/4x appointed clergy.

2) Comprehensive Protection Plan (CPP) disability/death premiums and UMLifeOptions disability/life insurance for eligible appointed clergy.

3) All annual expenses related to the Conference Benefits Office and Conference Board of Pension & Health Benefits.

4) Partial Conference payment (approx. $1M) toward annual amount due for CRSP Defined Benefit (CRSP DB) liability.

Q: How are Benefits Billings calculated?

A: Benefits Billings are based on appointment status and clergy compensation as described on the 2023 Clergy Compensation Recommendation Report. Related notes…

1) In a multiple point charge, every church will receive a separate monthly statement based on the share it pays for clergy compensation.

2) In a multiple point charge, the percentage used in the calculation is based on the clergyperson’s appointment status. For example, if a 2,3,or 4-point charge results in a full time appointment, the percentage used to calculate Benefits Billings for each church will be the full time percentage of 12%.

3) Benefits Billings are calculated for Less Than Full Time appointments, Retiree appointments and District Superintendent Assignments (DSA) at a reduced percentage rate.

Q: Why are Retiree appointments and DSA’s included? It does not seem fair since an appointed retiree or assigned person is not receiving pension contributions and/or enrolled in a disability plan.

A: This is why the Benefits Billing is calculated using different percentage levels based on status. The portion of the Benefits Billing directly related to the funding of CRSP DC/CPP/UMLifeOptions is removed in these situations. The remaining portions are related to the conference’s annual liabilities which are shared by all. Related note… In many conferences, most of these annual expenses are incorporated into the conference common budget and apportioned. In the Michigan Conference, they are subtracted from the common budget and funded instead through Benefits Billing.

If you have questions or believe there is a discrepancy in the amount billed, please do not ignore it. Rather, contact the Benefits office at

• John Kosten – [email protected] or 517-347-4030 x 4111