IRS Logo
Print - Click this link to Print this page

Governmental Plans under Internal Revenue Code Section 401(a) - Recent Developments

Determination letters

Group trusts

Normal retirement age

  • Summary – guidance under consideration would affect normal retirement age rules for governmental plans and extend the effective date of the 2007 normal retirement age regulations.

  • Notice 2012-29, Application of the Normal Retirement Age Requirements to Governmental Plans (April 30, 2012)

Vesting

  • Memorandum – Processing of Governmental Plans Determination Letter Applications with respect to Vesting Issues (April 30, 2012)

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 Plan Proposed Guidance phone forum, May 15, 2012 - (transcript)

Governmental Plans Updates

  • Read the latest Governmental Plans Updates

  • Subscribe to receive free Governmental Plans Updates about recent Internal Revenue Code section 401(a) governmental plans developments. These updates are prepared jointly by the IRS offices of Employee Plans; Federal, State, and Local Governments; and Indian Tribal Governments.
Page Last Reviewed or Updated: 21-May-2014