Category Archives: PEPRA

Why a Public Agency Might Want to Add a 401(a) Plan

By Jeff Chang The vast majority of public agencies already maintain a 457(b), or eligible deferred compensation plan. A much smaller number also maintains one or more 401(a) plans in addition. This post discusses some of the reasons a public … Continue reading

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California Public Agency 401(a) Sponsors Should Amend Their Plans for PEPRA and May Want to Submit for a New IRS Determination Letter

By Jeff Chang Ongoing changes in the way the IRS reviews and “approves” qualified retirement plan documents and the need for California public agencies to comply with the Public Employees’ Pension Reform Act (PEPRA) are forcing these agencies to reevaluate … Continue reading

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California Supreme Court Rules in Cal Fire Case – Round One Goes to the Legislature, But It Ain’t Over

By Jeff Chang The California Supreme Court recently issued its decision in the Cal Fire Local 2881 v. CalPERS case – the first of six so-called “California Rule” (“Vested Pension Rights”) cases pending before the Court. The California Rule, in … Continue reading

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The Battle Over “Vested Rights” In California

By: Jeff Chang Those of you who follow California public pension issues closely already know about the pending California Supreme Court cases focusing on the “vested rights doctrine.” Some of you may have attended, or viewed, my recent webinar, “Preparing … Continue reading

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Chapter 9: Suffering A California Pension Reform Confusion Headache? This Might Help

By: Jeff Chang A recent matter that came to our firm involving interpretation of the California Public Employees’ Pension Reform Act of 2013 (PEPRA) brought to light yet another painfully confusing question. What exactly is a “new member?” During a recent … Continue reading

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