Jump to content

Is a governmental plan subject to the nondiscrimination requirements o

Guest slt

Recommended Posts

Is a governmental plan subject to the nondiscrimination requirements of Code section 117(d)(3)? Code section 117(d)(3) references 414(q), which is of limited applicability to governmental plans due to the inapplicability of 401(a)(4) to most governmental plans under TRA 97. Thanks.

Link to comment
Share on other sites

As far as I can make out, they are. Neither the original 1977 moratorium nor the later statutory moratorium on applying nondiscrimination rules to governmental plans applies to plans other than retirement plans. Of course, whether the IRS really wants to go after governmental plans for nondiscrimination issues, after the firestorm it encountered when it attempted to apply such rules to governmental retirement plans, is a whole other question.

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
  • Create New...