by Jeff Chang | Mar 4, 2021 | Record Keeping
By Jeff Chang Although “governmental” plans are not subject to ERISA and the guidance issued by the U.S. Department of Labor (DOL), public agency plans in California are subject to ERISA-like rules and would benefit from following the DOL’s recent guidance on missing...
by Jeff Chang | Feb 17, 2021 | Record Keeping, Social Security
By Jeff Chang Previously, we explained that California alone has thousands of public agency employers (i.e., cities, counties, special districts, school districts and JPAs) that do not contribute to Social Security, but instead provide a Social Security Replacement...
by Jeff Chang | Feb 3, 2021 | 401(a), 457(b) Plans
By Jeff Chang In California, charter schools are public schools that do not charge tuition or impose special entrance requirements, but are generally operated on an independent basis from local school systems. Because of the “public” nature of these schools and the...
by Jeff Chang | Feb 26, 2019 | Pension
By Jeff Chang Many California cities and public agencies negotiate with — and reach memorandums of understanding with — their union bargaining partners on a regular basis. In some cases, these unions are local police or firefighter unions. In other cases, the...
by Jeff Chang | Jul 24, 2015 | Pension
By: Jeff Chang 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...
