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When Is a Public Employee a 'Qualified Participant' in a Social Security Replacement Plan?
Best Best & Krieger LLP 
[Guidance Overview] Feb. 11, 2022 "Here are several ways that public agencies can and do misunderstand their [Social Security Replacement Plans (SSRPs)] and participation in those plans: [1] You can't participate in an SSRP that has not yet been adopted.... [2] You can't authorize employee contributions on a retroactive basis.... [3] Qualified participation is required each and every day.... [4] A DCSSRP does not have to operate on a payroll-by-payroll basis." |
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