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Best Best & Krieger Public Sector: Employee Benefits & Executive Compensation Practice Page
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Prior Posts
- 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
- What Plan Documents Should You Be Keeping?
- California Supreme Court Rules in Cal Fire Case – Round One Goes to the Legislature, But It Ain’t Over
Archives
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 (3)
- 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)
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- RMDs (1)
- Rural Cooperatives (1)
- Severance pay benefits (1)
- Social Security Administration (2)
- Tussey (1)
- Uncategorized (3)
- Windsor (1)
Category Archives: Pre-Approved
Chapter 20: Opting Into A Pick-Up Plan
By: Jeff Chang A recently issued IRS private letter ruling (PLR) puts the kibosh on the fairly common practice of allowing public agency employees to elect whether and at what level to participate in the agency’s mandatory contribution pension plan. This … 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
Tagged california governmental retirement, california retirement, governmental retirement plan, individually designed plans, IRS qualified
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Chapter 11: Exercise Caution When Using a Pre-approved “Governmental” Retirement Plan
By: Jeff Chang In the governmental non-ERISA marketplace, there are a number of investment providers and plan recordkeepers that offer and provide retirement plan documents for use by governmental employers that have been “pre-approved” by the IRS. Typically, these plans consist … Continue reading
Tagged governmental employer, governmental retirement plan, pre-approved governmental retirement plan, pre-approved plan, pre-approved retirement plan
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