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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
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Category Archives: Income Taxation of Employees
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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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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