Category Archives: Employer’s Government Status

Understanding Public Agency Participation in ERISA Multiemployer Pension Plans

By Jeff Chang Many California cities and public agencies negotiate with — and reach memorandums of understanding with —  their union bargaining partners on a regular basis. In some cases, these unions are local police or firefighter unions. In other … Continue reading

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Chapter 19: Get the IRS’ Blessing for Your 401(a) Plan – Before It’s Too Late

By: Jeff Chang The IRS has just announced major changes to its program for reviewing and approving the qualified status of certain retirement plan documents (see, Announcement 2015-19).  Essentially, the Service is doing away with its program for issuing determination letters … Continue reading

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

By: Jeff Chang 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 … Continue reading

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