ERISA compliance requirements for school district (public agency) 401(a) or 401(k) plans

[Guest Gary C]

Can anyone point me to a link or other references that briefly explain ERISA compliance requirements as they apply specifically to public agency retirement plans, e.g. a 401(a) plan sponsored by a school district for its non-teaching staff?

I understand that there are some differences in ERISA compliance here versus for private sector employers' plans.

Thanks.

[mbozek]

Plans sponsored by governmental employers for their employees are exempt from ERISA but are subject to some requirements for qualified plans under the IRC. Government employers cannot establish a 401(k) plan.

[WDIK]

http://benefitsattorney.com/modules.php?na...=showpage&pid=2

[GBurns]

Government employers cannot establish a NEW 401(k) plan. There are many that were establsihed durimg the "window" back in the late 1980's.

[mbozek]

The cutoff was June 1986.