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ERISA Outline Book Index

GAP PERIOD EARNINGS, see ADP AND ACP TESTING, ELECTIVE DEFERRALS (Section 402(g) limit)

GATEWAY TEST FOR CROSS-TESTING DEFINED CONTRIBUTIONS PLANS, (Ch3A/SecIII/PtA.1.c.)

GATT

* Anti-cutback relief for section 415 amendments, see ANTI-CUTBACK RULES

* Minimum funding relief, (Ch1A/Def-EBSA)

* Remedial amendment period for GATT, see AMENDMENT OF PLAN

* Section 415 limits, amendment to, (Ch16/SecII/PtH.6.b.)

GENERAL NONDISCRIMINATION TEST, (Ch3A/SecIII/PtA.1.c.)

GOVERNING PLAN DOCUMENTS, DUTY TO FOLLOW, see FIDUCIARY DUTY

GOVERNMENT "PICK UP" PLANS, see GOVERNMENTAL PLANS

GOVERNMENTAL PLANS

* Charter schools: special rules, (Ch1A/Def-Governmental Plan/PtC.4.b.)

* Compensation dollar limit: exception for certain governmental plans, see COMPENSATION DOLLAR LIMIT

* Controlled group rules: application to governments, see RELATED ORGANIZATIONS

* Deemed compliance with coverage testing, see COVERAGE TESTING

* Deemed compliance with nondiscrimination rules, see ADP AND ACP TESTING, NONDISCRIMINATION TESTING

* Deemed to pass ACP test for certain years, see ADP AND ACP TESTING

* Deemed to pass ADP test for certain years, see ADP AND ACP TESTING

* Definition of a governmental plan, (Ch1A/Def-GovernmentalPlan)

- Agency or instrumentality of a State, (Ch1A/Def-GovernmentalPlan/PtC.4.)

- Agency or instrumentality of the United States, (Ch1A/Def-GovernmentalPlan/PtC.2.)

- Change in status from governmental plan to private plan, (Ch1A/Def-GovernmentalPlan/PtC.6.b.)

- Change in status from private plan to governmental plan, (Ch1A/Def-GovernmentalPlan/PtC.6.a.)

- Credit unions, (Ch1A/Def-GovernmentalPlan/PtC.2.a.)

- Definition of a State, (Ch1A/Def-GovernmentalPlan/PtC.3.)

- Definition of United States, (Ch1A/Def-GovernmentalPlan/PtC.1.)

- Political subdivision of a State, (Ch1A/Def-GovernmentalPlan/PtC.3.a.)

- Rulings on agency or instrumentality, (Ch1A/Def-GovernmentalPlan/PtC.5.)

* DROP accounts: treatment under IRC §415, (Ch5/SecIII/PtE.3.h.)

* Exemption from minimum age and service requirements, see ELIGIBILITY RULES

* Governmental "pick-up" plans, see "Pick-up" plans below

* Indian tribal governments (ITGs)

- Determination of employee status as commercial or governmental employee, (Ch1A/Def-GovernmentalPlan/PtD.2.)

- Eligibility to maintain 401(k) plans, see SECTION 401(k) PLANS

- Status of ITG plans before August 17, 2006, (Ch1A/Def-GovernmentalPlan/PtD.4.)

- Treatment of certain ITG plans as governmental plans, (Ch1A/Def-GovernmentalPlan/PtD)

◆ Transition relief for mixed plans, (Ch1A/Def-GovernmentalPlan/PtD.3.)

* Instrumentality of a government: (Ch1A/Def-GovernmentalPlan/PtC.2.), (Ch1A/Def-GovernmentalPlan/PtC.4.)

* Minimum distribution rules, see MINIMUM DISTRIBUTION RULES

* Nondiscrimination testing: deemed compliance for governmental plans, (Ch3A/SecIII/PtA.1.c.)

* Normal retirement age definition not needed in certain governmental plans, (Ch1A/Def-NormalRetirementAge/PtD), (Ch6/SecIV/PtC.1.b.4)), (Ch6/SecIV/PtC.1.ab.5)a))

* "Pick up" plans: definition of, (Ch1A/Def-Government"PickUp"Plan))

- Employee cannot have option of receiving the pick-up contribution in cash, (Ch1A/Def-Government"PickUp"Plan))

- Formal action required to have "pick up" plan, (Ch1A/Def-Government"PickUp"Plan/PtA.1.)

- Indian tribal governments, (Ch1A/Def-Government"PickUp"Plan/PtC)

- Use of pick-up arrangement to purchase permissive service credits under defined benefit plan, (Ch1A/Def-Government"PickUp"Plan))

* Prohibited transaction rules applied differently to governmental plans, (Ch14/SecIII/PtA.2.)

* Related employer rules: application to governments, see RELATED ORGANIZATIONS

* Qualified plan rules that apply to governmental plans, (Ch1A/Def-GovernmentPlan/PtB)

* Qualified plan rules that do not apply, (Ch1A/Def-GovernmentPlan/PtA)

* Section 401(k) arrangements maintained by governments, see SECTION 401(k) PLANS

* Section 415 limits: special rules for governmental plans, (Ch16/SecII/PtH.6.b.)

* Section 457 plans maintained by governments, see SECTION 457 PLANS

* SIMPLE-IRA plans: maintenance by governmental entity, see SIMPLE PLANS

* Title I of ERISA exemption for governmental plans, (Ch13A/SecII/PtA.1.)

GROUP TRUST (81-100 GROUP TRUST)

* Conditions for tax-exemption, (Ch1A/Def-GroupTrust/PtA.2.)

* Church assets in a group trust, (Ch1A/Def-GroupTrust/PtA.1.e.)

* Definition, (Ch13A/SecII/PtC.1.)

* Exclusive benefit rule issues, (Ch1A/Def-GroupTrust/PtA.2.)

* Extended amendment deadline for governmental plans to incorporate Rev. Rul. 2011-1 requirements, (Ch1A/Def-GroupTrust/PtC)

* Group trust retiree benefit plans eligible for participation in an 81-100 group trust, (Ch1A/Def-GroupTrust/PtA.1.)

* Model amendments

- Rev. Rul. 2004-67 amendments regarding governmental 457(b) plans, (Ch1A/Def-GovernmentalPlan/PtC.3.)

- Rev. Rul. 2011-1 model amendments, (Ch1A/Def-GroupTrust/PtC)

* Separate accounting requirement, (Ch1A/Def-GroupTrust/PtA.2.f.)