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- Yours, Mine, Ours: Are the Individuals Working for You Your Employees?
- How Is Liability-driven Investing Different?
- Avoid Big Surprises After You Retire – Like a Major Reduction of Your Social Security
- When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal
- Sometimes, It’s Good to be a Little “Country” – The Benefits of Rural Cooperative Status
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Category Archives: Income Taxation of Employees
Chapter 20: Opting Into A Pick-Up Plan
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 plan design … Continue reading
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