News & Analysis as of

Internal Revenue Service › Retirement Plan › Public Employees

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
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

Best Best & Krieger LLP

Public Agency Retirement Plan Documents: Are They Properly Signed and Dated?

Best Best & Krieger LLP on

Based on numerous requests for plan documents from public agency clients, we know that many cannot find complete sets of their historical and current retirement plan documents that are properly authorized, signed and dated....more

Best Best & Krieger LLP

Ways To Correct Governmental Plan Problems

Best Best & Krieger LLP on

There are several tools that can be used to correct or fix governmental plan problems. First, some classification. Practically all the retirement plans we discuss are “tax-advantaged” in one form or another. However,...more

Franczek P.C.

IRS Issues Proposed Rules on Normal Retirement Age for Governmental Plans

Franczek P.C. on

The Internal Revenue Service (IRS) has issued proposed regulations relating to the definition of normal retirement age for governmental retirement plans. In 2007, the IRS issued regulations regarding normal retirement age for...more

4 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide