For governmental and church plans, finding relevant authorities can be especially difficult, because they are often subject to different laws than other plans, and the authorities interpreting those laws may be very old. These links are not intended to be an all-inclusive list of relevant authority, but rather to provide links to some of the more important and hard to find authorities concerning governmental and church plans.
- Alban K. Barrus and Hattie C. Barrus, Plaintiffs v. United States of America, Defendant, 69-1 U.S. Tax Cas. (CCH) ¶ 9281 (ED NC 1969) (February 24, 1969)
- Sanzo v. NYSA-ILA Pension Trust Fund (December 29, 2005)
- Smith v. Regional Transit Authority, E.D. La., No. 2:12-cv-03059-CJB-KWR, 5/10/13. (May 10, 2013)
- Walker v. Board of Trustees, 76 F. Supp. 2d 1105 (D. Colo. 1999) (December 14, 1999)
- Advisory Opinion 94-02A (February 14, 1994)
- Maldonado Letter (March 2, 1987)
- Announcement 82-146, 1982-47 I.R.B. 53 (November 22, 1982)
- Fields letter (August 20, 1991)
- IRS Directive Regarding Processing of Governmental Plans Determination Letter Applications with respect to Vesting Issues (April 30, 2012)
- News Release IR-1869 (August 10, 1977)
- Notice 2004-79, 2004-49 IRB 898 (December 6, 2004)
- Private Letter Ruling 199923056 (March 16, 1999)
- Private Letter Ruling 200028042 (April 19, 2000)
- Private Letter Ruling 200108010 (November 17, 2000)
- Private Letter Ruling 200345043 (August 13, 2003)
- Technical Advice Memorandum 199903032 (October 2, 1998)
- PBGC, IRS, AND Department of Labor Guidelines on Asset Reversions (May 23, 1984)