Category Archives: Pre-Approved

Chapter 20: Opting Into A Pick-Up Plan

By: Jeff Chang A recently issued IRS private letter ruling (PLR) puts the kibosh on the fairly common practice of allowing public agency employees to elect whether and at what level to participate in the agency’s mandatory contribution pension plan. This … 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 11: Exercise Caution When Using a Pre-approved “Governmental” Retirement Plan

By: Jeff Chang In the governmental non-ERISA marketplace, there are a number of investment providers and plan recordkeepers that offer and provide retirement plan documents for use by governmental employers that have been “pre-approved” by the IRS. Typically, these plans consist … Continue reading

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