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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

Frequently Asked Questions

 

Page Last Reviewed or Updated: 06-Jun-2013