To amend the Internal Revenue Code of 1986 to clarify provisions relating to church pension benefit plans, to modify certain provisions relating to participants in such plans, to reduce the complexity of and to bring workable consistency to the applicable rules, to promote retirement savings and benefits, and for other purposes.

Church Retirement Benefits Simplification Act of 1995 - Amends the Internal Revenue Code to recodify and revise qualifications for church retirement and pension plans. Makes employee contributions to such plans nonforfeitable. Requires the plan to meet minimum vesting requirements. Recodifies the authority of a church or a convention or association of churches to be treated as an employer...