by Jeff Chang | Sep 13, 2017 | Pension
An increasing number of cities, public agencies and special districts are investigating the use of an Internal Revenue Code section 115 trust to help them better manage the short-term costs and long-term liabilities associated with pensions. What is a 115 trust and...
by Jeff Chang | May 7, 2013 | Pension, PEPRA
By: Jeff Chang A recent matter that came to our firm involving interpretation of the California Public Employees’ Pension Reform Act of 2013 (PEPRA) brought to light yet another painfully confusing question. What exactly is a “new member?” During a...
by Jeff Chang | Jan 15, 2013 | PEPRA, Retiree Health
By: Jeff Chang Although there has been much talk, good and bad, about California’s recent attempt at public pension reform, the fact is that the Public Employees Pension Reform Act of 2013 (PEPRA) is now the law of the State and public employers are obliged to...
