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
Tag Archives: public plans
Speech outline, “Governmental Plans Update,” now available
Milwaukee Journal Sentinal, “Cost of retirement blitz is big unknown”
(Posted on January 21, 2002 by Carol V. Calhoun)
Carol Calhoun was quoted in the article in the January 21, 2002 Milwaukee Journal Sentinel, which dealt with questions concerning the pension benefits to be provided to certain top officials of the Milwaukee government.
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.
Private Letter Ruling 200028042
(Posted on April 19, 2000 by Carol V. Calhoun)
Walker v. Board of Trustees, 76 F. Supp. 2d 1105 (D. Colo. 1999)
(Posted on December 14, 1999 by Carol V. Calhoun)
Private Letter Ruling 199923056
(Posted on March 16, 1999 by Carol V. Calhoun)
Technical Advice Memorandum 199903032
(Posted on October 2, 1998 by Carol V. Calhoun)
Advisory Opinion 94-02A
(Posted on February 14, 1994 by Carol V. Calhoun)
Fields letter
(Posted on August 20, 1991 by Carol V. Calhoun)
Mr. August D. Fields
Godwin, Carlton & Maxwell
NCNB Plaza, Suite 3400
901 Main Street
Dallas, TX 75202-3714
Aug. 20, 1991
Dear Mr. Fields:
This letter is in response to your request for general information, dated June 15, 1991, regarding the application of the limitations of section 415 under the Internal Revenue Code to state and local governmental plans, as defined in section 414(d) of the Code. Read more