Focus on . . . Governmental Plans
Journal of Pension Benefits, Vol. 5, No. 3, p. 44, Spring 1998
9 Pages Posted: 15 Sep 2009
Date Written: 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.
Keywords: governmental plans, ERISA, Internal Revenue Code, Taxpayer Relief Act of 1997
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