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	<title>Employee Benefits Legal Resource Site</title>
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	<link>http://benefitsattorney.com</link>
	<description>Research links for state retirement systems and other governmental employee benefit plans</description>
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		<title>Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems</title>
		<link>http://benefitsattorney.com/charts/appfa/</link>
		<comments>http://benefitsattorney.com/charts/appfa/#comments</comments>
		<pubDate>Wed, 22 May 2013 04:04:50 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[401(k) plans]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[Internal Revenue Code section 401(a)]]></category>
		<category><![CDATA[Internal Revenue Code section 415]]></category>
		<category><![CDATA[Internal Revenue Service]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[pensions]]></category>
		<category><![CDATA[public plans]]></category>
		<category><![CDATA[qualified plans]]></category>
		<category><![CDATA[retirement plans]]></category>
		<category><![CDATA[social security]]></category>
		<category><![CDATA[Social Security Administration]]></category>
		<category><![CDATA[state retirement systems]]></category>
		<category><![CDATA[tax]]></category>
		<category><![CDATA[withholding]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?post_type=clg_chart&#038;p=752</guid>
		<description><![CDATA[Note: This outline is a basic summary of the principal Internal Revenue Code qualification requirements that apply to governmental plans, other than plans described in Code section 403(b) or 457(b). It also includes selected Code requirements that do not relate to qualification. It is very general in nature, and does not replace research on specific [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems Updated</title>
		<link>http://benefitsattorney.com/checklist-updated/</link>
		<comments>http://benefitsattorney.com/checklist-updated/#comments</comments>
		<pubDate>Wed, 22 May 2013 03:25:48 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[Internal Revenue Service]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[pensions]]></category>
		<category><![CDATA[public plans]]></category>
		<category><![CDATA[qualified plans]]></category>
		<category><![CDATA[state retirement systems]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?p=1128</guid>
		<description><![CDATA[The Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems has now been extensively updated. The chart, which identifies each of the Internal Revenue Code sections that does and does not apply to governmental plans, now includes links to each of the Internal Revenue Code sections referenced, as well as various updates to [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Plan Found to Be &#8220;Governmental&#8221; Even Though Originally Established by Private Entity</title>
		<link>http://benefitsattorney.com/plan-found-governmental/</link>
		<comments>http://benefitsattorney.com/plan-found-governmental/#comments</comments>
		<pubDate>Tue, 21 May 2013 02:59:11 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[ERISA]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[health plans]]></category>
		<category><![CDATA[PBGC]]></category>
		<category><![CDATA[Pension Benefit Guaranty Corporation]]></category>
		<category><![CDATA[public plans]]></category>
		<category><![CDATA[retiree health]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?p=3694</guid>
		<description><![CDATA[ERISA section 3(32), 29 U.S.C. &#167; 1002(32), defines a governmental plan (exempt from Title I of ERISA) as: a plan established or maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. Internal [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New article:  Maryland to End Benefits For Employees&#8217; Domestic Partners</title>
		<link>http://benefitsattorney.com/end-benefits-for-employees-domestic-partners/</link>
		<comments>http://benefitsattorney.com/end-benefits-for-employees-domestic-partners/#comments</comments>
		<pubDate>Fri, 17 May 2013 19:06:08 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[gay]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[health plans]]></category>
		<category><![CDATA[lesbian]]></category>
		<category><![CDATA[lgbtq]]></category>
		<category><![CDATA[marriage]]></category>
		<category><![CDATA[same-sex]]></category>
		<category><![CDATA[state retirement systems]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?p=3458</guid>
		<description><![CDATA[Carol V. Calhoun&#8216;s article, &#8220;Maryland to End Benefits for Employees’ Domestic Partners,&#8221; has now been published in Baltimore OUTloud. The article discusses the trend toward eliminating domestic partner benefits as more states enact same-sex marriage, and the pros and cons of doing so.]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Maryland to End Benefits For Employees&#8217; Domestic Partners</title>
		<link>http://benefitsattorney.com/articles/maryland-to-end-benefits-for-employees-domestic-partners/</link>
		<comments>http://benefitsattorney.com/articles/maryland-to-end-benefits-for-employees-domestic-partners/#comments</comments>
		<pubDate>Fri, 17 May 2013 16:52:47 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[gay]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[health plans]]></category>
		<category><![CDATA[lesbian]]></category>
		<category><![CDATA[lgbtq]]></category>
		<category><![CDATA[marriage]]></category>
		<category><![CDATA[public plans]]></category>
		<category><![CDATA[same-sex]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?post_type=clg_article&#038;p=3699</guid>
		<description><![CDATA[The Baltimore Sun is reporting that with same-sex marriage now available, Maryland state employees in same-sex relationships have been notified that they won’t be able to include domestic partners in their health insurance as of January 1, 2014. With 11 states, the District of Columbia, and three Native American tribes having legalized same-sex marriage, employers [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>IRS Updates Guidance on Governmental Plan Determination Letters</title>
		<link>http://benefitsattorney.com/irs-updates-guidance-on-governmental-plan-determination-letters/</link>
		<comments>http://benefitsattorney.com/irs-updates-guidance-on-governmental-plan-determination-letters/#comments</comments>
		<pubDate>Tue, 14 May 2013 19:18:48 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[Determination Letters]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[Internal Revenue Service]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[pensions]]></category>
		<category><![CDATA[public plans]]></category>
		<category><![CDATA[qualified plans]]></category>
		<category><![CDATA[retirement]]></category>
		<category><![CDATA[retirement plans]]></category>
		<category><![CDATA[state retirement systems]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?p=3683</guid>
		<description><![CDATA[As of May 10, 2013, the Internal Revenue Service has updated its page on determination letters for governmental plans. The page contains information for any governmental plan considering obtaining an IRS determination letter, including the following: Dates for submission of IRS determination letter requests for governmental plans. Benefits of submitting an IRS determination letter request. [...]]]></description>
		<wfw:commentRss>http://benefitsattorney.com/irs-updates-guidance-on-governmental-plan-determination-letters/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Forbes:  Rhode Island State Pension Admits History Of Kickbacks And SEC Inquiry</title>
		<link>http://benefitsattorney.com/forbes-rhode-island-state-pension-admits-history-of-kickbacks-and-sec-inquiry/</link>
		<comments>http://benefitsattorney.com/forbes-rhode-island-state-pension-admits-history-of-kickbacks-and-sec-inquiry/#comments</comments>
		<pubDate>Tue, 30 Apr 2013 18:12:24 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[fiduciary]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[kickback]]></category>
		<category><![CDATA[pay to play]]></category>
		<category><![CDATA[pensions]]></category>
		<category><![CDATA[public plans]]></category>
		<category><![CDATA[qualified plans]]></category>
		<category><![CDATA[retirement]]></category>
		<category><![CDATA[retirement plans]]></category>
		<category><![CDATA[rollovers]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[Securities and Exchange Commission]]></category>
		<category><![CDATA[state law]]></category>
		<category><![CDATA[state retirement systems]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?p=3285</guid>
		<description><![CDATA[An article in Forbes magazine alleges that the Employees&#8217; Retirement System of Rhode Island paid kickbacks to placement agents. As most are aware, the Employee Retirement Income Security Act of 1974 (ERISA) does not apply to governmental plans. So, what kinds of protections are available in the case of kickbacks from public retirement systems? Federal [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Employee Benefits Library: Accounting</title>
		<link>http://benefitsattorney.com/library/accounting/</link>
		<comments>http://benefitsattorney.com/library/accounting/#comments</comments>
		<pubDate>Tue, 30 Apr 2013 04:54:42 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Employee Benefits Library]]></category>
		<category><![CDATA[accounting]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?post_type=clg_library&#038;p=642</guid>
		<description><![CDATA[Jump to another library category: Search all Employee Benefits Library links:]]></description>
		<wfw:commentRss>http://benefitsattorney.com/library/accounting/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Revenue Procedure Establishes 403(b) Pre-Approved Plan Program</title>
		<link>http://benefitsattorney.com/403b-preapproved-program/</link>
		<comments>http://benefitsattorney.com/403b-preapproved-program/#comments</comments>
		<pubDate>Tue, 30 Apr 2013 03:09:06 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Governmental Plans]]></category>
		<category><![CDATA[403(b) plans]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[Internal Revenue Service]]></category>
		<category><![CDATA[pensions]]></category>
		<category><![CDATA[prototype plans]]></category>
		<category><![CDATA[public plans]]></category>
		<category><![CDATA[retirement]]></category>
		<category><![CDATA[retirement plans]]></category>
		<category><![CDATA[Rev. Proc. 2013-22]]></category>
		<category><![CDATA[Revenue Procedure 2013-22]]></category>
		<category><![CDATA[volume submitter plans]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?p=2629</guid>
		<description><![CDATA[The IRS will start accepting applications for opinion and advisory letters for prototype and volume submitter 403(b) plans (tax-sheltered annuities and custodial accounts for certain tax-exempt and governmental employers) on June 28, 2013. Rev. Proc. 2013-22, 2013-18 I.R.B. 985 (April 29, 2013) explains the procedures for obtaining such letters. The IRS has also provided sample [...]]]></description>
		<wfw:commentRss>http://benefitsattorney.com/403b-preapproved-program/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Employee Benefits Library: Applicable Federal Rates</title>
		<link>http://benefitsattorney.com/library/afr/</link>
		<comments>http://benefitsattorney.com/library/afr/#comments</comments>
		<pubDate>Tue, 30 Apr 2013 03:04:24 +0000</pubDate>
		<dc:creator>Carol V. Calhoun</dc:creator>
				<category><![CDATA[Employee Benefits Library]]></category>
		<category><![CDATA[applicable federal rates]]></category>

		<guid isPermaLink="false">http://benefitsattorney.com/?post_type=clg_library&#038;p=643</guid>
		<description><![CDATA[Jump to another library category: Search all Employee Benefits Library links:]]></description>
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		<slash:comments>0</slash:comments>
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