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Best Best & Krieger Employee Benefits & Executive Compensation Practice Page
BBKnowledge: Sharing our knowledge of emerging issues in public agency law
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Prior Posts
- 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: Retiree Health
Chapter 27: Do You Have a Proper Cafeteria Plan?
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 the determination … 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…
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 State address … Continue reading
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Chapter 22: Social Security Replacement Plans – An Introduction
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 agency employers … Continue reading
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Chapter 21: Auto-Enrollment For Some Non-ERISA Plans
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 employer enrolls … Continue reading
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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