Tag Archives: pension reform

Using a Section 115 Trust to Help Manage Pension Obligations

An increasing number of cities, public agencies and special districts are investigating the use of an Internal Revenue Code section 115 trust to help them better manage the short-term costs and long-term liabilities associated with pensions. What is a 115 … Continue reading

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Chapter 6: The New Year Brings Compliance With Pension Reform

Although there has been much talk, good and bad, about California’s recent attempt at public pension reform, the fact is that the Public Employees Pension Reform Act of 2013 (PEPRA) is now the law of the State and public employers … Continue reading

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