Subscribe
Click here to subscribe to Best Best & Krieger's Legal Alerts and be sure to select "Employee Benefits - Public Agency" list to receive Focus on Public Benefits blog postsFind Out More
Best Best & Krieger Public Sector: Employee Benefits & Executive Compensation Practice Page
-
Prior Posts
- “It Just Keeps On Going:” The Problem with a Money Purchase Pension Plan that a Public Agency Just Sets Aside
- What Plan Documents Should You Be Keeping?
- California Supreme Court Rules in Cal Fire Case – Round One Goes to the Legislature, But It Ain’t Over
- Understanding Public Agency Participation in ERISA Multiemployer Pension Plans
- Have You Been Told Lately That You Owe ESRP?
Archives
Categories
- 401(a) (3)
- 457(b) Plans (2)
- Administrative Committee (2)
- Beneficiary Designation (1)
- Collective Bargaining (2)
- Employer's Government Status (3)
- ERISA (3)
- fiduciary (5)
- Authority (1)
- Investments (3)
- Governmental plans (16)
- Governmental Retirement (20)
- Pre-Approved (3)
- Health Coverage (6)
- Income Taxation of Employees (2)
- individually designed plan (1)
- IRS plan review (1)
- Missing Participants (1)
- NAGDCA (1)
- Pension (16)
- Pension Reform (4)
- PEPRA (4)
- Pick-Up Plan (1)
- Plan Administration (6)
- Plan Administrator (2)
- Plan Fees (2)
- Plan Qualification (4)
- PTO (2)
- record-keeping (3)
- Retiree Health (20)
- Retirement Plan Fees (1)
- Retirement Plans (9)
- RMDs (1)
- Rural Cooperatives (1)
- Severance pay benefits (1)
- Social Security Administration (2)
- Tussey (1)
- Uncategorized (3)
- Windsor (1)
Tag Archives: OPEB
When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal
By Jeff Chang Substantial confusion exists about whether the assets of an Internal Revenue Code section 115 trust created to fund pension or OPEB (retiree health) obligations may be used to offset the overall pension or OPEB liabilities that public employers … Continue reading
Chapter 14: Not Everyone Wants To Share – How Many OPEB Trusts Do You Need?
By: Jeff Chang Now that the general economic situation and public agency finances appear to be improving, a number of municipalities and special districts are once again looking at their unfunded OPEB (other post-employment benefits) liabilities with an eye to getting … Continue reading
Tagged CERBT, OPEB, OPEB Trusts, other post employment benefits, PARS, retiree health, retiree health funding, retiree health trusts
Comments Off on Chapter 14: Not Everyone Wants To Share – How Many OPEB Trusts Do You Need?