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Best Best & Krieger Public Sector: Employee Benefits & Executive Compensation Practice Page
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Prior Posts
- How Many 457(b) Plans Do You Need?
- Public Agency Board Members’ Worker Classification Matters for Tax Purposes
- When a Section 115 Pension Stabilization Trust is “Too Good To Be True”
- Money Purchase Pension Plans with an “Opt-in” Feature
- “It Just Keeps On Going:” The Problem with a Money Purchase Pension Plan that a Public Agency Just Sets Aside
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Categories
- 401(a) (3)
- 457(b) Plans (2)
- Administrative Committee (2)
- Beneficiary Designation (1)
- Collective Bargaining (2)
- Employer's Government Status (3)
- ERISA (3)
- fiduciary (6)
- Authority (1)
- Investments (4)
- Governmental plans (16)
- Governmental Retirement (21)
- Pre-Approved (3)
- Health Coverage (6)
- Income Taxation of Employees (5)
- individually designed plan (1)
- IRS plan review (1)
- Missing Participants (1)
- NAGDCA (1)
- Pension (18)
- Pension Reform (4)
- PEPRA (4)
- Pick-Up Plan (2)
- Plan Administration (6)
- Plan Administrator (2)
- Plan Fees (2)
- Plan Qualification (4)
- PTO (2)
- record-keeping (3)
- Retiree Health (20)
- Retirement Plan Fees (1)
- Retirement Plans (9)
- RMDs (1)
- Rural Cooperatives (1)
- Severance pay benefits (1)
- Social Security Administration (4)
- Tussey (1)
- Uncategorized (3)
- Windsor (1)
Category Archives: Investments
When a Section 115 Pension Stabilization Trust is “Too Good To Be True”
By Jeff Chang To prepare for and manage significantly increased CalPERS employer contribution rates in the coming years, California public agencies approved the establishment and funding of so-called “pension rate stabilization trusts.” Clients have asked for evaluations of the various … Continue reading
Tagged 115 Trust, CalPERS rate increases, local agency funds, pension stabilization trust
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Recognizing That All “Rates of Return” Are Not the Same
By Jeff Chang As a “baby-boomer” and one of the millions of my generation getting ready for retirement, I’ve naturally begun to focus more on the ups and downs of the stock market and all of the “advice” regarding how … Continue reading
Tagged liability-driven investments, rate of return, retirement investing, sequence of returns
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Why Hire A “3(38)” Adviser For A Public Agency 457(b) Or 401(a) Plan?
By Jeff Chang Most public sector retirement plan sponsors understand that even though their plans may not be subject to the fiduciary duties and responsibilities of ERISA, they are still subject to fiduciary duties under applicable State law. Moreover, certain … Continue reading
Tagged Fiduciary Duty Government Pension, Government Pensions, governmental retirement plan
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Does Your Plan Have A Proper Fiduciary Structure?
By Jeff Chang Recently, we have dealt with an “epidemic” of retirement plans, both very large and very small, that all have the same problem – the lack of a proper fiduciary structure. Why? As with so many personnel and … Continue reading
Tagged 401(a), 457(b), administrative committee, authority, california employer, california governmental retirement, fiduciary, governmental retirement plan, investments, Plan Administrator
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