American Bar Association: Section of Taxation

Section of Taxation
Committee Comments: Endnotes

Comments Concerning Nondiscrimination Standards for Governmental Plans

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24 PBGC Opinion Letter 77-169.

25 ERISA Op. Ltr. 86-23A, and ERISA Op. Ltr. 86-24A.

26 ERISA Op. Ltr. 80-50A.

27 Conference Committee Report for Taxpayer Relief Act of 1997, section XV.A.2.

28 Announcement 96-25. The IRS has taken similar positions regarding plans sponsored by tax-exempt employers for purposes of the TRA 1986 effective date and remedial amendment period in Notice 92-36 and Rev. Proc. 94-13, 1994-1 C. B. 566.

29 See Identification of the "Employer" in the Governmental Context, Lawson, 23 Compensation Planning Journal, No. 12, page 283, December 1, 1995.

30 General information letter to August D. Fields (Aug. 20, 1991), reprinted in 18 BNA Pens. Rep. 1552.

31 Reg. §1.401(a)(4)-1(c)(5).

32 Reg. §1.401(m)-1(a)(3).

33 Reg. §1.401(a)(4)-1(b)(2)(ii)(B), Reg. §1.401(m)-1(a)(1).

34 Statement of Managers, House Rept. 105-220.

35 §401(k)(4)(B)(ii).

36 IRS Reg. 1.401(k)-1(e)(4).

37 See IRS Reg. 1.401(k)-1(a)(7).