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Employee Benefits Law Group

Employee Benefits Law Group

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Employee Benefits Law Group
Home > What We Do > Governmental Employee Benefits > 414(h) Pick-ups

414(h) Pick-ups

Keeping 414(h) Pick-Up Plans Compliant

Section 414(h) of the Internal Revenue Code enables governmental employers to “pick up” certain employee contributions to retirement plans and thereby make them pre-tax contributions (and, in some cases, a payment by the employer). Despite considerable IRS guidance on pick-up contributions, employers often fall into noncompliance.

We have advised numerous public agencies on avoiding the problem areas of these complex rules.

We can help you stay compliant by determining:

  • Whether “pre-tax” employee contributions were properly picked up.
  • Whether plan designs that use or rely on pick-ups comply with current IRS guidance.
  • Whether certain provisions involving pick-ups may create tax problems.
  • If special timing rules apply to employee contributions that will be picked up.

Government Plans & Issues

  • CalPERS and ‘37 Act Employers
  • Retiree Health and OPEB
  • PEPRA
  • Social Security and Replacement Plans
  • 414(h) Pick-ups
  • 457(b) and 457(f) Plans

Government Employee Benefits Team

  • Ken Ruthenberg
  • Jim Paul
  • Marcel Weiland
  • Wendy Gilligan

Let’s Start a Conversation

Have questions about your current benefit plan? Want to know what your benefit plan options are? Whatever your need, we’re here to help. Fill out a hassle-free request form, and one of our team members will follow up to get you on the path to success.

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Our experienced team guides you in all aspects of ESOPs, M&A due diligence, retirement plans, equity / compensation, and health and welfare benefits.
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