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Best Best & Krieger Public Sector: Employee Benefits & Executive Compensation Practice Page
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Prior Posts
- The CARES Act’s New Rules for Coronavirus-related Distributions from Governmental 457(b) Plans
- Using 457(b) Unforeseeable Emergency Distributions During the Coronavirus Crisis
- One-time Irrevocable Elections and 401(a) Opt-in Plans
- Making Sense of Your Retiree Health “Savings” Plan
- Taking Advantage of Governmental Retirement Plan Contribution Limits
Archives
Categories
- 401(a) (9)
- 457(b) Plans (7)
- Administrative Committee (2)
- Beneficiary Designation (1)
- Collective Bargaining (2)
- Employer's Government Status (3)
- ERISA (5)
- fiduciary (8)
- Authority (1)
- Investments (6)
- Governmental plans (24)
- Governmental Retirement (22)
- Pre-Approved (4)
- Health Coverage (6)
- Income Taxation of Employees (7)
- individually designed plan (1)
- IRS plan review (1)
- Missing Participants (1)
- NAGDCA (1)
- Pension (18)
- Pension Reform (4)
- PEPRA (4)
- Pick-Up Plan (3)
- Plan Administration (13)
- Plan Administrator (2)
- Plan Fees (3)
- Plan Qualification (8)
- PTO (2)
- record-keeping (4)
- Retiree Health (21)
- Retirement Plan Fees (1)
- Retirement Plans (9)
- RMDs (1)
- Rural Cooperatives (1)
- Severance pay benefits (1)
- Social Security Administration (4)
- Tussey (1)
- Uncategorized (3)
- Windsor (1)
Category Archives: Plan Qualification
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.
Tagged one-time irrevocable election, opt-in
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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
Tagged EPCRS, plan checkup, SCP, VCP
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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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The Improper Use of Governmental “Pre-Approved” Plans
By Jeff Chang There continues to be new, complicated problems arising from the improper completion and use of off-the-shelf governmental pre-approval plans. Generally, a pre-approved plan from the document provider is reviewed and pre-approved by the IRS for its general … Continue reading
Tagged auto-enrollment, opt-in, VCP
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Why You Need to “Monitor” Full-time, Temporary Employees
By Jeff Chang Due to budget restrictions and general hiring freezes, many California public agencies are forced to fill workforce gaps with temporary employees from staffing agencies. This practice, while quite common, is not well-understood — particularly when it comes to … Continue reading
Tagged California wage and hour, Common law employees, Dynamex Operations West, Twenty-factors test
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