Tag Archives: governmental retirement plan

Chapter 16: Same-Gender Spouse Ruling Requires Review Of Public Retirement Plans

On June 26, 2013, in United States v. Windsor (Windsor), the Supreme Court decided that section 3 of the Defense Of Marriage Act (DOMA) was unconstitutional.  DOMA had limited “marriage” to opposite-gender couples for purposes of federal law.  As result … Continue reading

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Chapter 11: Exercise Caution When Using a Pre-approved “Governmental” Retirement Plan

In the governmental non-ERISA marketplace, there are a number of investment providers and plan recordkeepers that offer and provide retirement plan documents for use by governmental employers that have been “pre-approved” by the IRS. Typically, these plans consist of a … Continue reading

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Chapter 5: Why Governmental Employers Should Care About Their Reporting Of Employee’s Wages

This entry comes to you with the help of my colleague Wendy Tauriainen. A couple of weeks ago we got to talking about the fact that dozens, if not hundreds, of local governments and special districts appeared to be ignoring … Continue reading

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Chapter 4: A Lesson From The “Show Me” State

Although governmental plans are not subject to ERISA, all are subject to a combination of State and common law fiduciary rules – many of which (including California’s) contain language identical to the standards of ERISA. Most fiduciaries of public agency … Continue reading

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