Focus on . . . Governmental Plans

David A. Pratt

Albany Law School


Journal of Pension Benefits, Vol. 5, No. 3, p. 44, Spring 1998

The distinction between governmental and nongovernmental plans under ERISA and the Internal Revenue Code has long been a troublesome one, and recent changes from the Taxpayer Relief Act of 1997 have made the question more pressing. This article examines the statutory definitions and rules concerning both types of plans.

Number of Pages in PDF File: 9

Keywords: governmental plans, ERISA, Internal Revenue Code, Taxpayer Relief Act of 1997

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Date posted: September 15, 2009  

Suggested Citation

Pratt, David A., Focus on . . . Governmental Plans (1998). Journal of Pension Benefits, Vol. 5, No. 3, p. 44, Spring 1998. Available at SSRN: http://ssrn.com/abstract=1473139

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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