Governmental Plans under Internal Revenue Code Section 401(a)
Under Internal Revenue Code Section 414(d), a governmental plan is an IRC Section 401(a) retirement plan established and maintained for the employees of:
- the United States or its agency or instrumentality;
- a state or political subdivision, or its agency or instrumentality; or
- an Indian tribal government or its subdivision, or its agency or instrumentality (participants must substantially perform services essential to governmental functions rather than commercial activities.)
Other types of governmental plans include:
- 403(b) tax-sheltered annuity plans;
- 457 deferred compensation plans;
- qualified excess benefit arrangements; and
- Certain grandfathered 401(k) plans adopted by a governmental entity before May 6, 1986.
Recent Developments
Published guidance and developments affecting governmental plans
Apply for a Determination Letter
How and why to request a determination as to whether the form of a governmental plan document satisfies applicable tax qualification requirements
- Governmental Plan Determination Letters
- Determination Letters for Governmental Plans Don't Address Pick-Up Contributions or Excess Benefit Arrangements
Correct Plan Errors
Find, fix and avoid mistakes in governmental plans
Additional Resources
Governmental plans updates, FAQs, and guidance under consideration
Contact Us
Email us your questions, comments and suggestions about IRS Section 401(a) governmental plans
Page Last Reviewed or Updated: 2013-05-23
