Tag Archives: Section 115 Trust

Using a Section 115 Trust to Help Manage Pension Obligations

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

Posted in Governmental Retirement, Pension, Pension Reform | Tagged , , , , | Comments Off on Using a Section 115 Trust to Help Manage Pension Obligations