| APPENDIX D |
| |
|
| Additional Checklist for Government Pick-Up Plan Ruling Requests |
| |
|
|
In order to assist
EP Technical in processing a ruling request involving government pick-up plans,
in addition to the items in Appendix B please check the following list.
|
| Yes No N/A Page |
1. Is the plan qualified under § 401(a)
of the Code? (Evidence of qualification or representation that the plan is
qualified.)
|
| Yes No N/APage |
2. Is the organization that established
the plan a State or political subdivision thereof, or any agency or instrumentality
of the foregoing? An example of this would be a representation that the organization
that has established the plan is a political subdivision or municipality of
the State.
|
| Yes No N/A Page |
3. Is there specific information regarding
who are the eligible participants?
|
| Yes No N/A Page |
4. Are the contributions that are the
subject of the ruling request mandatory employee contributions? These contributions
must be for a specified dollar amount or a specific percentage of the participant’s
compensation and the dollar amount or percentage of compensation cannot be
subject to change.
|
| Yes No Page |
5. Does the plan provide that the participants
do not have the election to opt in and/or out of the plan?
|
| Yes No Page |
6. Are copies of the enacting legislation
providing that the contributions although designated as employee contributions
are being paid by the employer in lieu of contributions by the employee included?
|
| Yes No Page |
7. Are copies of the specific enabling
authorization that provides the employee must not have the option of choosing
to receive the contributed amounts directly instead of having them paid by
the employer to the plan included? For example, a resolution, ordinance, plan
provision, or collective bargaining agreement could specify this information.
|
