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When a Section 115 Pension Stabilization Trust is “Too Good To Be True”

When a Section 115 Pension Stabilization Trust is “Too Good To Be True”

by Jeff Chang | Jun 17, 2019 | Investments, Pension

To prepare for and manage significantly increased CalPERS employer contribution rates in the coming years, California public agencies  approved the establishment and funding of so-called “pension rate stabilization trusts.” Clients have asked for...
When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal

When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal

by Jeff Chang | Jan 18, 2018 | Pension, Retiree Health

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 are required to report...

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