The outline of the speech, originally presented on October 12, 2004, at the 18th Annual Convention of the National Council on Teacher Retirement, is available by clicking here. Read more
Tag Archives: governmental plans
Speech outline, “Federal Law Update, 2003-2004,” now available
Automatic Rollover Safe Harbor: Final Rule and Prohibited Transaction Class Exemption
(Posted on September 28, 2004 by Carol V. Calhoun)
The Department of Labor has issued a final regulation that establishes a safe harbor pursuant to which a fiduciary of a pension plan subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), will be deemed to have satisfied his or her fiduciary responsibilities in connection with automatic rollovers of certain mandatory distributions to individual retirement plans. Read more
Speech outline, “Eligible 457 Plans: What’s New?,” now available
(Posted on September 10, 2004 by Carol V. Calhoun)
You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 10, 2004. Read more
Speech outline, “Governmental Plans Update,” now available
(Posted on September 9, 2004 by Carol V. Calhoun)
You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 9, 2004. Read more
Private Letter Ruling 200345043
(Posted on August 13, 2003 by Carol V. Calhoun)
Milwaukee Journal Sentinal, “Pensions too rich for IRS?”
(Posted on January 15, 2002 by Carol V. Calhoun)
Carol Calhoun was quoted in the article in the January 15, 2002 issue of the Milwaukee Journal Sentinel, which questioned whether pension benefits provided for top Milwaukee government officials might violate IRS limits.