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Text of Rev. Rul. 2006-43: Actions Required by Governmental Employers for 'Pick Up' Contributions
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Aug. 8, 2006
Modifies three earlier revenue rulings that provided rules for the 'pick up' of employee contributions to a governmental employer's qualified plan that are to be treated as employer contributions. Includes transition rules until 2009 for pick ups implemented before August 28, 2006; private letter rulings issued before August 28, 2006 are not modified or revoked.

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