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Governmental Plans Updates

Governmental Plans Updates - November 24, 2014

  • Modified 403(b) plan Listing of Required Modifications coming soon – to help pre-approved sponsors draft plans
  • Plans may file for determination letters – Cycle D ends January 31, 2015, for individually designed plan sponsors whose EIN ends in 4 or 9 and multiemployer plans
  • Rollover chart – summary of allowable transfers to and from plans and IRAs

Governmental Plans Update - April 24, 2013

Determination letters for governmental plans - issues not addressed
Favorable letters don’t address employer pick-up contributions or qualified governmental excess benefit arrangements

Governmental Plans Update - November 29, 2012

Governmental Plans Update - April 18, 2012

Guidance on Normal Retirement Age Rules for Governmental Plans
Notice 2012-29 announces guidance under consideration that would affect NRA rules and extend the effective date of the 2007 regulations.

Governmental Plans Update - April 16, 2012

Register Now for the May 3 Governmental Plan Town Hall Meeting
Reserve your space now for the May 3, 2012, governmental plan town hall meeting in Cleveland, Ohio. Take advantage of this opportunity to provide your feedback on draft proposed standards for defining the term "governmental plan" under IRC section 414(d).

Governmental Plans Update - February 24, 2012

Meetings on Possible Governmental Plan Guidance
Two town hall meetings and one phone forum to discuss proposed drafts of the general guidance on possible standards for determining if a retirement plan is a governmental plan under IRC section 414(d).

Governmental Plans Update - February 6, 2012

Governmental and Indian Tribal Government Plans – Public Hearings
July 9 and 10 hearings will address two Advance Notices of Proposed Rulemaking

Governmental Plans Update - November 7, 2011

Request for Comments - Governmental Plans
IRS and Treasury solicit comments on possible standards for determining if a plan is a governmental plan under IRC section 414(d).


Sign up to receive free e-mail updates about recent developments for governmental plans, defined in Internal Revenue Code section 414(d) as an IRC section 401(a) retirement plan established and maintained for its employees by the:

  • the United States or its agency or instrumentality;
  • a state or political subdivision, or their agency or instrumentality; or
  • an Indian tribal government, its subdivision, or an agency or instrumentality of either, the participants of which plan(s) are employees of that entity substantially performing services essential to governmental functions, rather than commercial activities.

The Governmental Plans Updates, prepared jointly by the offices of Employee Plans, Federal, State, and Local Governments, and Indian Tribal Governments, are brief summaries with links to other materials available on about:

  • EP, FSLG and ITG’s ongoing efforts to address the concerns of the governmental plans community and the unique issues that raise special challenges for governmental plans;
  • and recent guidance for governmental plans


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Page Last Reviewed or Updated: 12-Mar-2015