Category Archives: Plan Qualification

Public Agency Retirement Plan Documents: Are They Properly Signed and Dated?

By Jeff Chang Based on numerous requests for plan documents from public agency clients, we know that many cannot find complete sets of their historical and current retirement plan documents that are properly authorized, signed and dated. If this sounds … Continue reading

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Public Agency Furloughs & Distributions from Retirement Plans During COVID-19

By Jeff Chang As many California public agencies are forced to furlough employees during the COVID-19 pandemic, questions arise as to how furloughs are treated for retirement plan distribution rules’ purposes.

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One-time Irrevocable Elections and 401(a) Opt-in Plans

By Jeff Chang There appears to be some confusion among California municipalities about 401(a) opt-in plans use and an employee’s ability to make a one-time irrevocable election to make pre-tax contributions.

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Ways to Correct Governmental Plan Problems

By Jeff Chang There are several tools that can be used to correct or fix governmental plan problems. First, some classification. Practically all the retirement plans we discuss are “tax-advantaged” in one form or another. However, within this group, there … Continue reading

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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

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