IRS Resource Center

• IRS Web Site

The Governmental Plans Updates, prepared jointly by the offices of Employee Plans (EP), Federal, State, and Local Governments (FSLG) and Indian Tribal Governments (ITG), are brief summaries with links to other materials available on the IRS.gov Web site about:  EP, FSLG and ITG's ongoing efforts to address the concerns of the governmental plans community and the unique issues that raise special challenges for governmental plans; and recent guidance for governmental plans.  Sign up here!

• Choose A Retirement Plan for Employees of Tax Exempt and Government Entities
• 457 Main Page
• PPA Main Page
• 403(b) Main Page
• Have You Had Your Check-up This Year? for 403(b) Plans
• 403(b) Plan Checklist
• 403(b) Tax-Sheltered Annuity Plan For Sponsor
• 403(b) Tax-Sheltered Annuity For Participant
• Designated Roth Accounts Under A 401(k) or 403(b) Plan
• 403(b) Video
• Regulations, Notices, and Guidance:
  • IRS Notice 2008-140:  Retirement Plans for Public Schools and Exempt Organizations Get Extension on Time to Complete Written Plans
  • Final 409A Regulations
  • Guidance Regarding the Application of Section 409A to Split-Dollar Life Insurance Arrangements
  • Final 415 Regulations
  • Deemed IRA Regulations – FINAL
  • IRS Notice 2006-100 on 409A Regulations
  • IRS Ruling on Service Purchases
  • IRS Publishes Corrections to Final 457 Regulations [PDF]
  • IRS Releases Final Regulations for 457 Plans
  • Treasury And IRS Issue Final Regulations On Catch-Up Contributions
  • IRS Notice 2002-3 -- Requirements Regarding 457 Assets Eligible for Rollover to Other Plans
• Other IRS Information:
  • DOT sends letter to Congress regarding Section 845 of PPA
    On May 15, 2007 the Department of the Treasury (DOT) relayed to Congress its intention to include self-insured plans in the definition of qualified health insurance premiums under Section 845 of the Pension Protection Act of 2006. This DOT administrative position will soon be included in a formal announcement. DOT officials have confirmed that plans and funds can begin using this letter now to implement the HELPS benefit.
  • IRS Advisory Committee Conducts Governmental 401(a) Survey
  • Nationwide Legislative & Regulatory Report: IRS Guidance on the Pension Protection Act
  • IRS Release: Administrative, Procedural, and Miscellaneous [PDF]
  • IRS: Benefits Alert
  • IRS Announces Pension Plan Limitations for 2007
  • Designated Roth contributions to cash or deferred arrangements under section 401(k) [PDF]
  • Technical Explanation of the 'Job Creation and Worker Assistance Act of 2002