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- 401(k), 403(b), 457, or Deemed IRA?
Comparison of pros and cons of different types of plans providing for employee tax-deferred contributions.
- 403(b) Examination Guidelines
Audit guidelines for tax-sheltered annuities or custodial accounts described in section 403(b). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
- 403(b) Plans Message Board
- 457 Plans Message Board
CalPERS, CalSTRS and other government pensions
- COBRA for State and Local Government Plans
The U.S. Department of Health and Human Services has oversight over COBRA continuation benefits for non-federal health plans.
- Divided Retirement Systems
Section 1008 of the Social Security Handbook gives guidance on which states have "divided retirement systems," i.e., employees who are covered by state retirement systems but not by Social Security.
- Focus On Public Benefits
Described as "a dialogue about California's public employers and employees achieving sustainable pension plans using the legal options available." Many of the issues discussed would be of interest to public plans even outside of California.
- Guidelines for Drafting Qualified Domestic Relations Orders
From the Colorado PERA
- IRS Qualification Rules for Governmental Plans
Comparison of the qualification requirements under Internal Revenue Code section 401(a) for governmental and private retirement plans.
- IRS Tax Exempt and Government Entities Operations Division
Find out whom to contact regarding filings that pertain to Employee Plans, Exempt Organizations, and Government Entities.
- Public Plans Data
The Center for State and Local Government Excellence, the Center for Retirement Research at Boston College and the National Association of State Retirement Administrators have created a public plan data resource.
- Similarities and Differences Between State and Federal Pension Plans
- Social Security Online: State and Local Government Employers
Excerpt: "You will find information about how public employees are covered for Social Security and Medicare, frequently asked questions, laws and regulations, Publications, who to contact in your State, and related web links that will help you understand
- State Retirement System Web sites
Links to the Web sites of all state retirement systems maintaining such sites.
- TEXPERS Pension Observer
Trends affecting governmental pension plans, from the Texas Association of Public Employee Retirement Systems.
- U.S. Census Bureau Information on State and Local Government Public Employee Retirement Systems
Includes national summary of retirement systems, revenues of retirement systems by state and level of government, expenditures of retirement systems by state and level of government, cash and investment holdings of retirement systems by state and level of
- Walker v. Board of Trustees
Case on governmental immunity as applied to collectively bargained retirement system of a local entity