Are there any special rules for church employees for TSA plans?

Yes, church employees may be able to increase contributions under special rules: If a church employee's adjusted gross income is $17,000 or less, the employee is permitted an exclusion allowance of the lesser of $3000 or includable compensation. The employee may count all the years of service with organizations that are part of a particular church as service with one employer. Church employees can use special catch-up provisions that allow a greater exclusion than nonchurch employees. Church employees with 15 years of service are eligible for higher deferral limits. Church plans do not have to meet nondiscrimination and participation requirements applicable to other tax-deferred retirement plans.