Focus on . . . Governmental Plans

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

9 Pages Posted: 15 Sep 2009  

David A. Pratt

Albany Law School

Date Written: 1998

Abstract

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

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: https://ssrn.com/abstract=1473139

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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