Speech outline, “Federal Law Update, 2003-2004,” now available
(Posted on October 18, 2004 by Carol V. Calhoun)

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

Private Letter Ruling 200345043
(Posted on August 13, 2003 by Carol V. Calhoun)

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.

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)

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

PBGC, IRS, AND Department of Labor Guidelines on Asset Reversions
(Posted on May 23, 1984 by Carol V. Calhoun)

Announcement 82-146, 1982-47 I.R.B. 53
(Posted on November 22, 1982 by Carol V. Calhoun)

FILING REQUIREMENTS FOR FORM 5500-G, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN