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Best Best & Krieger Public Sector: Employee Benefits & Executive Compensation Practice Page
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Category Archives: Income Taxation of Employees
Take Care When Cost-Sharing Under CalPERS
By Jeff Chang With overall required contribution rates increasing at an alarming rate, most CalPERS employers – particularly those with significant “classic” safety populations – are looking for help to pay for these obligations.
Tagged 20516, CalPERS, cost-sharing
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Do Not Apply AB 5 Too Broadly
By Jeff Chang Perhaps the biggest news coming out of California’s Legislature this year was the passage of Assembly Bill 5 – the new law that codifies the 2018 Dynamex case and which imposes a new test for determining employee or … Continue reading
Tagged AB 5, ABC Test, common-law test
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How Many 457(b) Plans Do You Need?
By Jeff Chang Many cities and special districts establish and maintain more 457(b) plans than they really need. We routinely see public agencies with as many as two, three or four 457(b) plans. How and why does this happen? And, … Continue reading
Tagged directors, independent contractor, public agency, public district, tax withholding
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Public Agency Board Members’ Worker Classification Matters for Tax Purposes
By Jeff Chang Due to the IRS’ different treatment of private sector and public agency boards of directors, it comes as little surprise that many California special districts and public agencies continue to classify their board members as independent contractors … Continue reading
Tagged directors, independent contractor, public agency, public district, tax withholding
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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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