Tag Archives: individually designed plans

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

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 letters … Continue reading

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