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Employer Contributions › Public Employers

Ice Miller

Avoiding Impermissible CODAs in Governmental Pension Plan Reform and Enhancement

Ice Miller on

One topic that frequently arises is whether a qualified governmental plan, under Internal Revenue Code (Code) Section 401(a), may allow an employee the election on whether to contribute at different pretax employee...more

Bricker Graydon LLP

Compliance Tips: Do You Understand How “Pick-up” Contributions Work?

Bricker Graydon LLP on

A much-used but often confusing element of governmental retirement plans are “pick up plans,” where an employer pays -- or “picks up” -- an employee’s required contribution under the State’s public employment retirement...more

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