Official Workbook PDF page source text

LCMS 2026 Convention Workbook: Reports and Overtures, PDF page 474

Resolved, That the Synod in c onvention establish a new bylaw 
requiring an annual Concordia Plans Transparency Report and 
participant disclosures using standards equal to or greater than 
ERISA-style transparency and make the necessary adjustments to  
enact it; and be it further 
Resolved, That a new Bylaw 3.7.1.6 be created as follows: 
PRESENT/PROPOSED WORDING 
The Concordia Plans 
… 
3.7.1.6 The Board of Trustees—Concordia Plans and the Board of 
Directors—Concordia Plan Services shall prepare and publish an 
annual Concordia Plans Transparency Report for plan participants 
and the Synod Board of Directors, written for non- specialists and 
including a one-page plain language participants summary. ERISA-
comparable disclosures will be provided yearly to participants for 
full transparency, not from government obligation. Concordia Plans 
will provide to participants and make readily accessible the 
following disclosures, in ERISA -equivalent form, even when not 
required by federal law, in keeping with the Synod’s commitment to 
full financial disclosure (Bylaw 1.5.4): 
1. Form 5500 -equivalent annual financial/actuarial report 
(standardized content comparable in substance and year-to-
year comparability to form 5500 and relevant schedules); 
2. Summary Plan Description (SPD); 
3. Summary Annual Report (SAR); 
4. Summary of Material Modification (SMM) (timely notice 
of significant changes); 
5. Summary of Benefits and Coverage (SBC) for health 
benefits; and 
6. Individual Benefit Statement (periodic statement of accrued 
and vested benefits, as applicable). 
 The report shall conform to the following requirements: 
(a) Standard: The level of disclosure provided shall be equal to 
or greater than ERISA -style disclosure principles in clarity, 
completeness, and year -to-year comparability. This does not 
assert that ERISA governs the Concordia Plans. 
(b) Publication and access: The report and disclosures shall be 
posted prominently on the Concordia Plan Services website, 
accessible through the Synod’s website, and participants shall be 
notified annually of availability. 
(c) Timeline: The first annual report hall be published within 
twelve months following the close of the 2026 Synod convention 
and annually thereafter. 
and be it further 
Resolved, That the costs associated with such reporting be 
absorbed within existing administrative functions of CPS; and be it 
finally 
Resolved, That the 2026 Synod convention affirm the ongoing 
value and necessity of  the Concordia Plans  as synodwide trust 
entities serving church workers and retirees. 
Resurrection 
Spring, TX 
Ov. 8-04 
To Amend Bylaws to Ensure Sustainability  
of Concordia Plan Services  
by Its Working with Other Church Bodies 
WHEREAS, Concordia Plan Services (CPS) provides significant 
blessings to workers enrolled in their health, retirement, and 
disability plans; and 
WHEREAS, The cost of the Concordia H ealth Plan (CHP), 
Concordia Retirement Plan (CRP) , and Concordia Disability and 
Survivor Plan (CDSP)  offered by CPS is a substantial expense 
borne by congregations, schools, and other ministries of the Synod; 
and 
WHEREAS, The pool of workers available to enroll in the CPS 
benefit plans is relatively small; and 
WHEREAS, A larger pool of workers contributing to the CHP , 
CRP, and CDSP would provide the opportunity to spread expenses 
over a larger membership base and would increase the ability of 
CPS to negotiate with vendors; and 
WHEREAS, There are other church bodies with whom we agree 
in biblical morality and medical ethics; and 
WHEREAS, Our doctrine permits us to cooperate in externals with 
other church bodies in non-doctrinal matters; therefore be it 
Resolved, That the Synod’s Bylaws be amended so that CPS can 
serve a wider population by working with other church bodies to 
increase collective worker enrollment in order to stabilize the 
overall cost of the benefits offered by CPS. 
Michigan District 
Ov. 8-05 
To Stabilize the Cost of Benefits Offered  
by Concordia Plan Services 
WHEREAS, Concordia Plan Services (CPS) provides significant 
blessings to workers enrolled in their health, retirement, and 
disability plans; and 
WHEREAS, The cost of the Concordia Health Plan  (CHP), 
Concordia Retirement Plan  (CRP), and  the Concordia  Disability 
and Survivor Plan (CDSP) offered by CPS is a substantial expense 
borne by congregations, schools, and other ministries of the Synod; 
and 
WHEREAS, The pool of workers available to enroll in the CPS 
benefit plans is relatively small; and 
WHEREAS, A larger pool of workers contributing to the CHP , 
CRP, and the CDSP would provide the opportunity to spread 
expenses over a larger membership base and would increase the 
ability of CPS to negotiate with vendors; and 
WHEREAS, There are other church bodies with whom we agree 
in biblical morality and medical ethics; and 
WHEREAS, Our doctrine permits us to cooperate in externals with 
other church bodies in non-doctrinal matters; therefore be it 
Resolved, That the 2026 Synod convention amend the Synod’s 
Bylaws so that CPS can serve a wider population, by working with 
other church bodies to increase collective worker enrollment in 
order to stabilize the overall cost of the benefits offered by CPS. 
South Dakota District 
2026 Convention Workbook
439FINANCE