Article Archives >> Lead Stories >> March 1-16, 2004

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State Court says federal excess benefit tax standards

should be considered in determining fairness of payment

Church may consider past service in determining payment,

and is not limited to previously contracted amounts

 

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The Court of Special Appeals of Maryland has told a trial court to consider the federal excess benefits tax standards in determining whether the payoff of a church pastor's home mortgage would constitute unreasonable compensation. (First Baptist Church of Friendly v. Beeson , No. 0112, Sept. Term, 2003, 2/2/04)

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Article Archives >> Lead Stories >> March 1-16, 2004