[WEBINAR] Preparing for Changes in the “Vested Rights Doctrine” - Understanding Plan Design Options
[VIDEO] Legal Update: Is the California Rule in Flux?
[VIDEO] Pension Liability by the Numbers
[VIDEO] Perspectives: The Practical Effects of Today's Pension Programs
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
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
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
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