The 2010 Supplement to the Governmental Plans Answer Book, Second Edition, has now been published. The Second Edition of the Governmental Plans Answer Book and its 2010 Supplement incorporate developments since 2000, when the First Edition was published. These include the following:- Pension Protection Act of 2006 provisions affecting governmental plans.
- All new surveys of practices of state retirement systems.
- New staggered cycle for requesting IRS determination letters on qualified plans.
- Automatic rollover requirements in the absence of a participant election.
- New regulations under the Uniformed Services Employment and Reemployment Rights Act ("USERRA").
- New requirements for annuities involving cost-of-living changes or other payments that vary over time.
- New flexibility to allow for terminations of tax-sheltered annuity or custodial account (403(b)) plans.
- Options for governmental plans that have not been timely amended for legislative changes.
For more information on this book, written by Carol V. Calhoun, Cynthia L. Moore, Keith Brainard, you can use the following links:
