| APPENDIX D |
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| Additional Checklist for Government Pick-Up
Plan Ruling Requests |
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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.
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| 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.)
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| Yes No N/A Page |
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.
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| Yes No N/A Page |
3. Is there specific information
regarding who are the eligible participants?
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| 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.
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| Yes No N/A Page |
5. Does the plan provide that
the participants do not have the election to opt in and/or out of
the plan?
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| Yes No N/A 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?
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| Yes No N/A 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.
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