Fourth Edition of the Governmental Plans Answer Book Published (Posted on October 2, 2017 by )


The Fourth Edition of the Governmental Plans Answer Book has now been published. It reflects substantial new developments in the area since the Third Edition.

New materials include the following:

  • Department of Labor regulations that define who is a fiduciary as a result of rendering investment advice to a plan or to its participants and beneficiaries
  • Elimination of the ability to obtain IRS determination letters on individually designed plans, except on their inception or termination.
  • Recent legislative developments affecting governmental plans.
  • New and updated information regarding public pension financial reporting and communications practices.
  • Expanded and updated descriptions of hybrid retirement plans provided for employees of state and local government.
  • A review of a Supreme Court case that held a Chapter 7 trustee could not contest the validity of a claimed exemption after the objection deadline expired.
  • Expanded discussion of pre-approved plans.
  • Issuance of IRS opinion and advisory letters on pre-approved 403(b) plans.

For more information on this book, written by Carol V. Calhoun, Cynthia L. Moore, and Keith Brainard, you can use the following links:

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