Tag Archives: Pension

Using a Section 115 Trust to Help Manage Pension Obligations

Posted on September 13, 2017 by Jeff Chang

By Jeff Chang An increasing number of cities, public agencies and special districts are investigating the use of an Internal Revenue Code section 115 trust to help them better manage the short-term costs and long-term liabilities associated with pensions. What … Continue reading →

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Chapter 3: The Trouble With Being “Governmental” – Falling On The Wrong Side Of This Definition Could Hurt

Posted on February 14, 2012 by Jeff Chang

By: Jeff Chang Last fall, the IRS announced that it would begin the process of issuing regulations to clarify what is a “governmental plan” under Internal Revenue Code section 414(d) and asked interested parties to comment on the general approach it … Continue reading →

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