The Unitarian Service Pension Society provides a modest “service gratuity” via quarterly payments in the retirement years of ministers. This is a tax-exempt[1]gratuity in recognition of years of service in Unitarian Universalist ministry.

These payments are supported by the investment returns on funds that have been accrued for more than a century from gifts and bequests for this purpose and that are held in trust largely by the Unitarian Service Pension Society and in lesser amounts by the UUA.

The individual payment amounts depend on years of service, whether a survivor benefit is elected, and investment returns on the supporting funds. The Service Gratuity program is administered by the Ministries and Faith Development Department at the Unitarian Universalist Association.  

Although our organization is names a “Pension Society,” the financial benefit paid to eligible persons is a Gratuity and not a Pension payment. Although the Gratuity has been sometimes referred to as a “non-contributory pension,” the correct term is a Gratuity. Such gratuities are currently exempt from federal and/or state income tax since the payments are not derived from retirement plan contributions made by either the individual or the Society, nor do they derive from any contractual obligation. Recipients have never been employees of the USPS, and the USPS is not an employer but is a Trust registered in the Commonwealth of Massachusetts.  Investment returns from those funds held in trust by the UUA for this purpose are paid to the USPS as income to help support the Service Gratuity payments.

Effective September 1, 2016: Basic eligibility for receipt of the Service Gratuity (SG):

  • having reached the age of 67

  • having completed at least 21 years of active service in the UU ministry (however,

  • no more than 40 years of service counts towards the total) 

  • officially retiring (see 7)

  • ending current employment (if applicable)

  • retaining full-fellowship status with the UUA

Application may be made prior to age 67 provided the minister has completed at least 21 years of active service.  This can be of particular importance in electing the Pre-Retirement Survivor Option (see Par. 10 & 11).

The 21 years may have been served in parish, educational, or community ministry, or any combination thereof, and which are duly recognized as UU ministry by the UUA.  Only paid positions of half-time or more count toward the service requirement.

The 21 years must have been served following receipt of preliminary fellowship by the Ministerial Fellowship Committee.

[1] The tax-exempt status is subject to change, depending upon changes in the Federal Government.

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The Unitarian (Universalist) Service Pension Society is led by a volunteer board comprised of UU Ministers and lay members. Most of us are located in New England.

The following individuals comprise our board:

Officers:

Rev. Jeffrey Snell                                  President

Weston, MA

Rev. Dr. Sheldon W. Bennett                 1st Vice President

Quincy, MA

Rev. Stephen Kendrick                          2nd Vice President

Farmington, CT

Rev. Harold E. Babcock                         Treasurer                     

West Newbury, MA

Rev. Rosemarie C. Smurzynski              Secretary

Arlington, MA

Directors:

Rev. Mary Margaret Earl                      To May, 2027 

Mr. Tim Brennan                                   To May, 2027 

Rev. Dr. Susan Suchocki Brown        To May, 2026

Rev. Dr. Paul S. Johnson                     To May, 2028

Rev. Diane Miller                                   To May, 2028