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Prior Posts
- How Many 457(b) Plans Do You Need?
- Public Agency Board Members’ Worker Classification Matters for Tax Purposes
- When a Section 115 Pension Stabilization Trust is “Too Good To Be True”
- Money Purchase Pension Plans with an “Opt-in” Feature
- “It Just Keeps On Going:” The Problem with a Money Purchase Pension Plan that a Public Agency Just Sets Aside
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Category Archives: Retiree Health
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
Tagged 125 plan, Cafeteria Plans, cash in lieu, constructive receipt, written plan
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Chapter 26: Controlling Retiree Health Costs: I’ve Got Some Bad News And Some Not So Bad News…
By: Jeff Chang Originally published in “The Public Retirement Journal,” March-April 2016, and reprinted with permission. So, here’s the bad news. Governor Jerry Brown referred to the State’s grossly underfunded pension and retiree health obligations in his 2016 State of the … Continue reading
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Chapter 22: Social Security Replacement Plans – An Introduction
By: Jeff Chang For many American workers, the Old-Age, Survivors, and Disability Insurance (OASDI) program serves as an important component of their retirement savings. This is not necessarily the case for the millions of workers whose State, local government and public … Continue reading
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Chapter 21: Auto-Enrollment For Some Non-ERISA Plans
By: Jeff Chang One of the more compelling recent trends in the world of tax-deferred savings (i.e., 401(k), 403(b) and 457(b) plans) has been the growth in the use of automatic enrollment, or auto-enrollment, features. In a typical auto-enrollment situation, the … Continue reading
Chapter 20: Opting Into A Pick-Up Plan
By: Jeff Chang 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 … Continue reading
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