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EMPLOYER EDUCATION May 2017 FACT SHEETSeparation Requirements for Retirement Eligibility Certain Unelected Positions The defined benefit plans administered by ERA are tax qualified plans under the
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IRS issues final regulations to provide guidance on how to comply with tax laws.
Individuals or entities who are subject to the specific tax laws covered by the regulations.
IRS provides instructions on how to fill out the final regulations in the form of guidance or publications.
The purpose of IRS issues final regulations is to clarify tax laws and ensure compliance.
Specific information related to the tax laws covered by the regulations.
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