"Some of the factors that the IRS and Treasury proposed with respect to charter school employee participation in public sector pension plans include whether the charter school: [1] is a nonsectarian independent public school serving a governmental purpose that provides tuition free elementary or secondary education; [2] is operated in accordance with a specific state statute that permits the granting of charters to create independent public schools; and [3] is required or permitted to participate in the public pension plan under applicable law."  MORE >>