No. The IRS only allows retirement plans whose Plan Documents are set up in accordance with Section 414(e) of the Tax Code to give the tax free housing allowance.
Yes, an employer can have more than one plan.
Yes, you can roll over funds from a 403b, but no, you cannot take parsonage from those funds. Only funds originally deposited in a 414e Church Plan account (and the funds that grow from these contributions) are eligible for parsonage.
The rules are the same as when you are working. Parsonage is the lesser of these two figures; (1) Your actual costs for your home (mortgage or rent, homeowners insurance, utilities, home improvements, appliances, furnishings, decorations, supplies, household goods, maintenance) , (2) The fair rental value of your furnished home plus utilities. TEN will give you a parsonage worksheet each year for you to estimate the coming year's expenses. If you follow the above guidelines, our board will approve your amount.
Parsonage has been part of the tax code since income tax was instituted in 1913. Though there are legal challenges from time to time from groups opposed to the place of religion in the US, the IRS, the courts and Congress have always upheld this exemption. Parsonage enjoys bipartisan legislative and judicial support.