"[S]ome governmental plan sponsors often misinterpret the fact that their plans are not subject to ERISA and some of the Internal Revenue Code to mean that they are not subject to any rules at all. Conversely, some public school districts and public higher education organizations misconstrue the retirement plan rules, by assuming those of their private school colleagues equally apply to them. This article provides an overview of the important sections of the Code that do and do not apply to governmental plans[.]"  MORE >>