Archive
-
California Public Agencies Are Required to Report Their 401(a) Plans to The State on an Annual Basis
-
“Settlement” Benefits Payable Upon Termination of Employment
-
Indian Tribal Government Retirement Plans
-
Governmental Plans and Required Beginning Dates
-
SECURE 2.0 Impacts on Governmental Plans
-
More on the Documentation of Employer “Pick-up” Contributions
-
Can Your Hospital District Have a 403(b) Plan?
-
When “Public” Does Not Refer to “Governmental”
-
Multiple Plans May Result in Excessive Participant Loans
-
Many Governmental 401(a) Plans Must Be Restated By July 31, 2022
-
The Proper Timing of 457(b) Deferral Elections
-
Differences Between Plan Administrators, Third-Party Plan Administrators, and Recordkeepers
-
Are Your Employer “Pick-Ups” Properly Documented?
-
When is a Public Employee a “Qualified Participant” in a Social Security Replacement Plan?
-
Do You Have An Appropriate OPEB Document?
-
School District 403(b) Plans and Participant-Directed Investments
-
School District 403(b) Plans and Recordkeeper Selection
-
School District 403(b) Plans and Investment Selection
-
What Is a Section 415(m) Plan, and When Might You Need One?
-
What Happens to Participants’ 457(b) Deferral Elections When they Pass Away?
-
Why a Public Agency Might Want to Add a 401(a) Plan
-
Understanding the Difference Between Contributions and Allocations In Public Agency Plans
-
Public Agencies May Need Help “Managing” Their Managed Account Offerings
-
Public Agencies May Want to Take Advantage of an Anonymous VCP Opportunity Before it Disappears at End of 2021
-
Does Your Agency’s Plan Have Dormant Accounts That Should Be Paid Out?
-
Take a Closer Look at Your 401(a) and 457(b) Plans When You Change Providers
-
Managing Your Agency’s CalPERS Pension Liabilities
-
Is Your 457(b) or 401(a) Plan Fee Allocation Fair and Reasonable?
-
What Participant-Level Records Should Your Governmental 401(a) or 457(b) Plan Keep?
-
Is Your Social Security Replacement Plan Up to Snuff?
-
The “Mechanics” of Combining Your Agency’s Multiple 457(b) Plans
-
California Public Agency 401(a) Sponsors Should Amend Their Plans for PEPRA and May Want to Submit for a New IRS Determination Letter
-
Authorized Plan Representatives for Your Governmental 457(b) or 401(a) Plan
-
Improving Administrative Service Agreements For Public Agency Retirement Plans
-
Public Agencies Need to Make Sure That Their Retirement Plans Keep In Step With Their MOUs and Employment Agreements
-
Have You Developed All of the Policies and Procedures Needed to Properly Administer Your Governmental 457(b) or 401(a) Plan?
-
Public Agency Plan Administrators Need to Keep Track of Participants Before They Go “Missing”
-
Public Employers Not Participating in Social Security Need To Tell Their Employees About the Windfall Elimination Provision and The Government Pension Offset
-
Are Charter Schools Considered “Governmental” for Retirement Plan Purposes?
-
Why Most Retirement Plan Advisor or Recordkeeper Searches Are Not Subject to the RFP Requirements of the Sponsoring City or District
-
Plan Administrators, Plan Committees, and Public Agency 457(b) Plans
-
Public Agency 457(b) Plans Require Ongoing Attention and Maintenance
-
Moving Between 457(b) Recordkeepers When a Stable Value Fund is Involved
-
Are Your Agency’s Retirement Plan Committee Meetings Subject to the Brown Act?
-
The Duties and Responsibilities of a 457(b) or 401(a) Plan Administrator
-
Tips On Selecting a Retirement Plan Adviser When You Can’t Meet Them in Person
-
Take Your Pick – Employees Allowed to Choose Between Future 401(a) Plan Contributions and Future HRA Contributions
-
Using a Plan Administration Expense Account as Part of An Agency’s 457(b) or 401(a) Plan
-
The Differences Between Bundled and Unbundled Retirement Plan Servicing Arrangements
-
Problems with Co-Provider 457(b) Plan Arrangements
-
Tightening Budgets, Layoffs and Ongoing Labor Negotiations Highlight the Value of Retiree Health Reimbursement Arrangements
-
Public Agency Retirement Plan Documents: Are They Properly Signed and Dated?
-
COVID-19 Pandemic May Force Some Cities to Reset Employee Benefits
-
Public Agency Furloughs & Distributions from Retirement Plans During COVID-19
-
Retirement Plan Changes During COVID-19: Steps Public Agencies Should Follow
-
The CARES Act’s New Rules for Coronavirus-related Distributions from Governmental 457(b) Plans
-
Using 457(b) Unforeseeable Emergency Distributions During the Coronavirus Crisis
-
One-time Irrevocable Elections and 401(a) Opt-in Plans
-
Making Sense of Your Retiree Health “Savings” Plan
-
Taking Advantage of Governmental Retirement Plan Contribution Limits
-
Understanding the Fees Paid by Your Governmental Retirement Plan
-
Rules Governing Your Participant-Directed 457(b) or Defined Contribution 401(a) Plan
-
Ways to Correct Governmental Plan Problems
-
Do Not Apply AB 5 Too Broadly
-
A 457(b) Plan Distribution Depends on Which 457(b) Plan You’re In
-
The Improper Use of Governmental “Pre-Approved” Plans
-
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
-
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?
-
Lessons From the Private Sector: Takeaways From Recent ERISA Plan Fiduciary and Fee Litigation
-
Recognizing That All “Rates of Return” Are Not the Same
-
If You Don’t Have a Section 218 Agreement, Watch Out for the Social Security “Gotcha”
-
“Encouraging” the Repayment of Student Loan Debt
-
Why You Need to “Monitor” Full-time, Temporary Employees
-
Time for a Defined Contribution Plan Checkup?
-
The Battle Over “Vested Rights” In California
-
They’re Yours, They’re Mine or They’re on Their Own: More On Employee vs. Independent Contractor
-
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
-
Required Minimum Distributions (RMDs) – The Out of Sight, Out of Mind Problem
-
Watch Out For What Your Plans Say – Or Don’t Say – About Transfers
-
Retiree Health Reimbursement Arrangements are Receiving More Attention
-
Using a Section 115 Trust to Help Manage Pension Obligations
-
Why Hire A “3(38)” Adviser For A Public Agency 457(b) Or 401(a) Plan?
-
Does Your Plan Have A Proper Fiduciary Structure?
-
Chapter 32: How “Not” To Transition To A New Record-Keeper
-
Chapter 31: Is Your Comp Time Immediately Taxable?
-
Chapter 30: Some “Elections” Do Work
-
Chapter 29: The “Misunderstood” Group Variable Annuity Contract
-
Chapter 28: Why Cashing Out PTO Next Year Doesn’t Work
-
Chapter 27: Do You Have a Proper Cafeteria Plan?
-
Chapter 26: Controlling Retiree Health Costs: I’ve Got Some Bad News And Some Not So Bad News…
-
Chapter 24: 457(b) Plan Fees And Revenue Sharing
-
Chapter 23: Have You Checked Your Retirement Plan Fees Lately?
-
Chapter 22: Social Security Replacement Plans – An Introduction
-
Chapter 21: Auto-Enrollment For Some Non-ERISA Plans
-
Chapter 20: Opting Into A Pick-Up Plan
-
Chapter 19: Get the IRS’ Blessing for Your 401(a) Plan – Before It’s Too Late
-
Chapter 18: It’s Supposed To Go To Whom? Beneficiary Designation In Governmental Defined Contribution Plans
-
Chapter 17: Bankruptcy Ruling Cuts CalPERS Down To Size
-
Chapter 16: Same-Gender Spouse Ruling Requires Review Of Public Retirement Plans
-
Chapter 15: Giving Employees Choices Can Sometimes Lead To Problems
-
Chapter 14: Not Everyone Wants To Share – How Many OPEB Trusts Do You Need?
-
Chapter 12: When Treating Everyone The Same May Not Work – Working With PEMHCA’s Equal Contribution Rule
-
Chapter 11: Exercise Caution When Using a Pre-approved “Governmental” Retirement Plan
-
Chapter 10: Are You “Bitaxual”? If So, Watch Out!
-
Chapter 9: Suffering A California Pension Reform Confusion Headache? This Might Help
-
Chapter 8: Retiree Health Benefits – “To Infinity … And Beyond!”
-
Chapter 7: What’s It Worth?
-
Chapter 6: The New Year Brings Compliance With Pension Reform
-
Chapter 5: Why Governmental Employers Should Care About Their Reporting Of Employee’s Wages
-
Chapter 4: A Lesson From The “Show Me” State
-
Chapter 3: The Trouble With Being “Governmental” – Falling On The Wrong Side Of This Definition Could Hurt
-
Chapter 2: Don’t Stand Around Asking If The Sky Is Falling – The Wrong Question Is More Dangerous Than The Wrong Answer
-
Chapter 1: New Lessons From The O.C. – State And Local Governments Must Learn To “Express” Themselves