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- Using a Section 115 Trust to Help Manage Pension Obligations 3.8k views | posted on September 13, 2017
- Public Agency Board Members’ Worker Classification Matters for Tax Purposes 2k views | posted on July 22, 2019
- If You Don’t Have a Section 218 Agreement, Watch Out for the Social Security “Gotcha” 1.9k views | posted on October 19, 2018
- Chapter 13: Some Things Are Worth Repeating – Beware of PTO Cash-Outs! 1.6k views | posted on April 22, 2014
- Chapter 31: Is Your Comp Time Immediately Taxable? 1.5k views | posted on November 17, 2016
- Chapter 28: Why Cashing Out PTO Next Year Doesn’t Work 1.4k views | posted on August 15, 2016
- Take Care When Cost-Sharing Under CalPERS 1.2k views | posted on November 7, 2019
- Using 457(b) Unforeseeable Emergency Distributions During the Coronavirus Crisis 1.2k views | posted on March 24, 2020
- A 457(b) Plan Distribution Depends on Which 457(b) Plan You’re In 1.2k views | posted on October 7, 2019
- Why You Need to “Monitor” Full-time, Temporary Employees 1.1k views | posted on August 30, 2018
Tag Archives: CalPERS
Managing Your Agency’s CalPERS Pension Liabilities
By Jeff Chang Municipal and special district employers, particularly their elected council and board members, continue to express concerns over the size of their agencies’ CalPERS “liabilities” and what can be done to mitigate them. Although there are several strategies … Continue reading
Posted in Governmental Retirement, Pension
Tagged CalPERS, Normal Cost, pension sustainability, Required Contribution, UAL
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Is Your Social Security Replacement Plan Up to Snuff?
By Jeff Chang As we previously explained, most public agencies are not automatically subject to Social Security. They have a choice between voluntarily participating in Social Security pursuant to a section 218 agreement, or they can exempt some or all … Continue reading
Posted in 401(a), 457(b) Plans, Governmental plans, Plan Administration, record-keeping, Social Security Administration
Tagged CalPERS, replacement plan, section 218
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Take Care When Cost-Sharing Under CalPERS
By Jeff Chang With overall required contribution rates increasing at an alarming rate, most CalPERS employers – particularly those with significant “classic” safety populations – are looking for help to pay for these obligations.
Posted in Governmental plans, Income Taxation of Employees
Tagged 20516, CalPERS, cost-sharing
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If You Don’t Have a Section 218 Agreement, Watch Out for the Social Security “Gotcha”
By Jeff Chang A section 218 agreement is an agreement between a state (or its local governments and instrumentalities) and the Social Security Administration providing for participation in Social Security and/or Medicare for designated groups of employees. Participation in a … Continue reading
Posted in Governmental plans, Social Security Administration
Tagged CalPERS, replacement plan, section 218 agreement
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How Is Liability-driven Investing Different?
By Jeff Chang The more you read about what has been going on in the private sector (in the U.S.) and in the public sector (in Europe) with respect to pension plan investing, the more you come across the concept … Continue reading
Posted in Governmental plans, Pension
Tagged CalPERS, investment strategy, liability-driven investing
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