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Category Archives: Governmental Retirement
The Improper Use of Governmental “Pre-Approved” Plans
By Jeff Chang There continues to be new, complicated problems arising from the improper completion and use of off-the-shelf governmental pre-approval plans. Generally, a pre-approved plan from the document provider is reviewed and pre-approved by the IRS for its general … Continue reading
Tagged auto-enrollment, opt-in, VCP
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Money Purchase Pension Plans with an “Opt-in” Feature
By Jeff Chang Almost 4 years ago, we discussed an IRS private letter ruling that raised serious concerns about public agency money purchase pension plans. The ruling allowed employees to “opt-in” to, or elect, their own rate of employee contribution. … Continue reading
Tagged 401(a) plans, opt-in feature, pick-ups, Section 414(h)
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California Supreme Court Rules in Cal Fire Case – Round One Goes to the Legislature, But It Ain’t Over
By Jeff Chang The California Supreme Court recently issued its decision in the Cal Fire Local 2881 v. CalPERS case – the first of six so-called “California Rule” (“Vested Pension Rights”) cases pending before the Court. The California Rule, in … Continue reading
Tagged California Rule, California Supreme Court, Vested Rights
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“Encouraging” the Repayment of Student Loan Debt
By Jeff Chang Many of the public agencies we work with have expressed a strong interest in programs and arrangements that will help or encourage their employees to pay off their student loan debts. These programs can be important recruiting, … Continue reading
Tagged student loan payroll deduction repayment, student loan repayment
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Using a Section 115 Trust to Help Manage Pension Obligations
By Jeff Chang An increasing number of cities, public agencies and special districts are investigating the use of an Internal Revenue Code section 115 trust to help them better manage the short-term costs and long-term liabilities associated with pensions. What … Continue reading
Tagged California Pension Reform, governmental retirement, Pension, pension reform, Section 115 Trust
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