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- Using a Section 115 Trust to Help Manage Pension Obligations 2.2k views | posted on September 13, 2017
- Public Agency Board Members’ Worker Classification Matters for Tax Purposes 1.3k views | posted on July 22, 2019
- If You Don’t Have a Section 218 Agreement, Watch Out for the Social Security “Gotcha” 1.2k views | posted on October 19, 2018
- Chapter 13: Some Things Are Worth Repeating – Beware of PTO Cash-Outs! 1k views | posted on April 22, 2014
- Using 457(b) Unforeseeable Emergency Distributions During the Coronavirus Crisis 1k views | posted on March 24, 2020
- Chapter 28: Why Cashing Out PTO Next Year Doesn’t Work 1k views | posted on August 15, 2016
- The CARES Act’s New Rules for Coronavirus-related Distributions from Governmental 457(b) Plans 893 views | posted on April 2, 2020
- Take Care When Cost-Sharing Under CalPERS 853 views | posted on November 7, 2019
- Why You Need to “Monitor” Full-time, Temporary Employees 852 views | posted on August 30, 2018
- COVID-19 Pandemic May Force Some Cities to Reset Employee Benefits 837 views | posted on May 11, 2020
Category Archives: Retiree Health
Retiree Health Reimbursement Arrangements are Receiving More Attention
By: Jeff Chang Previously, we wrote about the uses of health reimbursement arrangements and the IRS rules that apply to them. As we explained, an HRA is basically an employer-funded account that may be used for paying specified medical and health … Continue reading
Posted in Governmental plans, Health Coverage, Retiree Health
Tagged employee benefits, Health reimbursement arrangements, HRA, retiree benefits, retiree-only HRA, RHRA
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Chapter 31: Is Your Comp Time Immediately Taxable?
By: Jeff Chang Compensatory time off or “comp time” is paid time off taken in lieu of pay. In the case of State and local governments, the Fair Labor Standards Act (FLSA) allows them to provide non‑exempt workers with comp time … Continue reading
Posted in Retiree Health
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Chapter 30: Some “Elections” Do Work
By: Jeff Chang Previously, I’ve written about the pitfalls of giving employees “too much choice” with respect to their pay, their paid time off and other benefits. Employee elections that are not properly designed can unexpectedly result in current taxation under … Continue reading
Posted in Retiree Health
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Chapter 29: The “Misunderstood” Group Variable Annuity Contract
By Jeff Chang Group variable annuity contracts are often used to wrap mutual funds to provide greater revenue to plan providers or to provide access to an insurance company’s stable value fund. Every public agency 457(b) plan or 401(a) plan … Continue reading
Posted in Retiree Health
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Chapter 27: Do You Have a Proper Cafeteria Plan?
By: Jeff Chang The recent Ninth Circuit decision in Flores v. City of San Gabriel focused on the circumstances under which the value of certain non-cash-wage benefits (such as those provided under “cash-in-lieu” programs or cafeteria plans) must be included in … Continue reading
Posted in Retiree Health
Tagged 125 plan, Cafeteria Plans, cash in lieu, constructive receipt, written plan
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