Category Archives: Employer’s Government Status

Public Agency Plan Administrators Need to Keep Track of Participants Before They Go “Missing”

By Jeff Chang Although “governmental” plans are not subject to ERISA and the guidance issued by the U.S. Department of Labor (DOL), public agency plans in California are subject to ERISA-like rules and would benefit from following the DOL’s recent … Continue reading

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Public Employers Not Participating in Social Security Need To Tell Their Employees About the Windfall Elimination Provision and The Government Pension Offset

By Jeff Chang Previously, we explained that California alone has thousands of public agency employers (i.e., cities, counties, special districts, school districts and JPAs) that do not contribute to Social Security, but instead provide a Social Security Replacement Plan (SSRP). … Continue reading

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Are Charter Schools Considered “Governmental” for Retirement Plan Purposes?

By Jeff Chang In California, charter schools are public schools that do not charge tuition or impose special entrance requirements, but are generally operated on an independent basis from local school systems. Because of the “public” nature of these schools … Continue reading

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Understanding Public Agency Participation in ERISA Multiemployer Pension Plans

By Jeff Chang Many California cities and public agencies negotiate with — and reach memorandums of understanding with —  their union bargaining partners on a regular basis. In some cases, these unions are local police or firefighter unions. In other … Continue reading

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Chapter 19: Get the IRS’ Blessing for Your 401(a) Plan – Before It’s Too Late

By: Jeff Chang The IRS has just announced major changes to its program for reviewing and approving the qualified status of certain retirement plan documents (see, Announcement 2015-19).  Essentially, the Service is doing away with its program for issuing determination letters … Continue reading

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