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Chapter 19: Get the IRS’ Blessing for Your 401(a) Plan – Before It’s Too Late

Chapter 19: Get the IRS’ Blessing for Your 401(a) Plan – Before It’s Too Late

by Jeff Chang | Jul 24, 2015 | Pension

The IRS has just announced major changes to its program for reviewing and approving the qualified status of certain retirement plan documents (see, Announcement 2015-19).  Essentially, the Service is doing away with its program for issuing determination letters as to...
Chapter 16: Same-Gender Spouse Ruling Requires Review Of Public Retirement Plans

Chapter 16: Same-Gender Spouse Ruling Requires Review Of Public Retirement Plans

by Jeff Chang | Oct 14, 2014 | Pension

On June 26, 2013, in United States v. Windsor (Windsor), the Supreme Court decided that section 3 of the Defense Of Marriage Act (DOMA) was unconstitutional.  DOMA had limited “marriage” to opposite-gender couples for purposes of federal law.  As result of...
Chapter 2: Don’t Stand Around Asking If The Sky Is Falling – The Wrong Question Is More Dangerous Than The Wrong Answer

Chapter 2: Don’t Stand Around Asking If The Sky Is Falling – The Wrong Question Is More Dangerous Than The Wrong Answer

by Jeff Chang | Dec 28, 2011 | Pension, Retiree Health

Since the Stanford Institute For Economic Policy Research (SIEPR) issued its latest report on California’s public pension spending, a fair amount has been written by those who are seriously concerned about the potentially enormous size of the unfunded liability...

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