Category Archives: Pension Reform

The Battle Over “Vested Rights” In California

By: Jeff Chang Those of you who follow California public pension issues closely already know about the pending California Supreme Court cases focusing on the “vested rights doctrine.” Some of you may have attended, or viewed, my recent webinar, “Preparing … Continue reading

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Using a Section 115 Trust to Help Manage Pension Obligations

By Jeff Chang An increasing number of cities, public agencies and special districts are investigating the use of an Internal Revenue Code section 115 trust to help them better manage the short-term costs and long-term liabilities associated with pensions. What … Continue reading

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Chapter 6: The New Year Brings Compliance With Pension Reform

By: Jeff Chang Although there has been much talk, good and bad, about California’s recent attempt at public pension reform, the fact is that the Public Employees Pension Reform Act of 2013 (PEPRA) is now the law of the State and … Continue reading

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