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Using a Section 115 Trust to Help Manage Pension Obligations

Using a Section 115 Trust to Help Manage Pension Obligations

by Jeff Chang | Sep 13, 2017 | Pension

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 is a 115 trust and...
Chapter 3: The Trouble With Being “Governmental” – Falling On The Wrong Side Of This Definition Could Hurt

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

by Jeff Chang | Feb 14, 2012 | Pension

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 was taking with...

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