Governmental Plans under Internal Revenue Code Section 401(a) – Additional Resources
Possible approaches to governmental plan guidance
The IRS and Department of Treasury solicited comments in 2012 on possible standards for determining if a retirement plan is a governmental plan under section 414(d) of the Internal Revenue Code and have announced guidance under consideration that would affect normal retirement age rules and extend the effective date of the 2007 NRA regulations.
- Memorandum on the guidance under consideration
- ANPRM REG-157714-06, filed with the Federal Register on November 7, 2011 (governmental plans, generally)
- ANPRM REG-133223-08, filed with the Federal Register on November 7, 2011 (Indian tribal government plans)
Governmental Plans Updates
- Read the latest Governmental Plans Updates
- Governmental Plans - Recent Developments
- Subscribe to receive free e-mail updates about recent developments for IRC section 401(a) governmental plans prepared jointly by the offices of Employee Plans; Federal, State, and Local Governments; and Indian Tribal Governments.
Frequently Asked Questions
Page Last Reviewed or Updated: 2013-05-10
