Authored Articles & Publications Sep 15, 2022
Can Your Hospital District Have a 403(b) Plan?
Ensuring Eligibility is Key
At a Glance
Jeff has practiced employee benefits law for over 40 years.
More than 150 public agencies rely on Jeff for his guidance on benefits and retirement plans.
Jeff’s blog, Focus On Public Benefits, provides California public agencies with practical and accessible employee benefits advice.
With over four decades of experience, Best Best & Krieger LLP Partner Jeff Chang helps employers and plan fiduciaries make the most of their employee benefit plans. A member of the Employee Benefits & Executive Compensation practice group, Jeff represents government agencies, nonprofits, businesses, tax-exempt, non-ERISA and church clients. One of the most experienced employee benefits attorneys in California, he works closely with his clients to understand their organizations, their benefits strategies and whether their current plans and vendors are well-suited to their objectives.
More than 150 public agencies work with Jeff to analyze their opportunities and obligations under CalPERS, the California Employees’ Pension Reform Act of 2013, the County Employees Retirement Law and their 457(b) and 401(a) plans. Because California’s local agency plans are not subject to ERISA, Jeff spends much of his time explaining the special rules that apply to “governmental” retirement plans. Jeff regularly shares his insights on California public sector benefits in his blog. Jeff has published the blog, Focus on Public Benefits, for approximately 10 years.
Previously a shareholder at Chang Ruthenberg & Long, which he founded in 1989, Jeff’s roots in the legal and academic communities run deep. He has taught qualified retirement plans and deferred compensation courses in the Masters of Taxation program at McGeorge School of Law and is a charter fellow of the American College of Employee Benefits Counsel, which has recognized Jeff for his significant contributions to the employee benefits field. He has been regularly included on the Best Lawyers in America and Northern California Super Lawyers lists for his contributions and successes in the field.
Jeff served as chairman of the IRS subcommittee of the American Society of Pension Professionals and Actuaries Administration Relations Committee, as co-chair of the ASPPA Government Affairs Committee and on its board of directors. He previously served on the Executive Committee of the California State Bar Taxation Section and is the founder of the Section’s Employee Benefits Committee.
Jeff provides counsel on the following:
- Governmental Retirement Plans - CalPERS, ’37 Act, county plan, PEPRA, 457, 401(a), pick-ups, 414(h), cost-sharing, deferred compensation, 415(m), defined benefit pension and defined contribution
- Governmental Welfare Plans - OPEB, retiree health, vacation, PTO, PEMHCA, HRA, RHRA, 125, cafeteria and post-employment benefits
- Taxation - constructive receipt, assignment of income, hardship distribution, SECURE Act, CARES Act, Social Security, replacement plan, employment status, worker classification and independent contractor
- Plan Administration - administrative service agreements, recordkeeping agreements, group annuity, stable value fund, California fiduciary rules, participant-directed investment, plan administrator, 3(38), investment advisor, Brown Act and administrative committee
- General: California Rule, vested rights and trust agreements
- Private Sector Plans: 401(k), 401(a), defined benefit pension, defined contribution, cash balance, 403(b), top hat, executive deferred compensation, tax deferred annuity, multiemployer pension, multiple employer plan, plan correction, EPCRS, VCP, DFVCP and VFCP
- Church Plans: lay employees plans, priest pension plans, nonqualified plans, 401(a), money purchase pension, defined benefit pension and defined contribution
Education
- University of California, Davis School of Law, J.D.
- University of California, Berkeley, B.A.
Admissions
- California
Memberships
- California Lawyers Association Public Law, Labor and Employment and Taxation sections
Honors/Awards
- The Best Lawyers in America®, Employee Benefits (ERISA) Law, 1995–2017, 2019–2023
- Northern California Super Lawyers, Employee Benefits, 2004, 2006–2022
- Sacramento Magazine Top Lawyers, Employee Benefits Law, 2017–2018
- Martindale-Hubbell® AV Preeminent™ Rated
- American College of Employee Benefits Counsel, Charter fellow
Authored Articles & Publications Apr 19, 2022
The Proper Timing of 457(b) Deferral Elections
BB&K’s Jeff Chang Compares 457(b) and 401(k) Plans in NTSA Advisor Article
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Authored Articles & Publications Dec 30, 2021
School District 403(b) Plans and Investment Selection
BB&K’s Jeff Chang Discusses the Differences Between an NFA and an EFP in NTSA Advisor Article
Authored Articles & Publications Apr 08, 2020
PublicCEO: CARES Act Establishes Rules for Coronavirus-Related Distributions from 457(b) Plans
Public Employers Can Amend Plans to Allow Coronavirus-Related Distributions
Authored Articles & Publications May 29, 2019
Best in Law: Employee Benefits in a Company Sale
BB&K’s Jeff Chang Writes About this Critical Part of a Company’s Transition in SCNG
Authored Articles & Publications Jul 11, 2018
The Anticipated Demise of the Vested-Rights Doctrine
Cases Before State’s High Court Could Mean Big Changes for Retirement Benefits Writes Jeffrey Chang in PublicCEO
- "Make Sure Your Catastrophic Leave Policy is Ready," CALPELRA Alert, Sept. 9, 2020
- "Take Your Pick – Employees Allowed to Choose Between Future 401(a) Plan Contributions and Future HRA Contributions," Focus on Public Benefits, Sept. 3, 2020
- "Using a Plan Administration Expense Account as Part of An Agency’s 457(b) or 401(a) Plan," Focus on Public Benefits, Aug. 11, 2020
- "The Differences Between Bundled and Unbundled Retirement Plan Servicing Arrangements," Focus on Public Benefits, July 27, 2020
- "Problems with Co-Provider 457(b) Plan Arrangements," Focus on Public Benefits, July 7, 2020
- "Tightening Budgets, Layoffs and Ongoing Labor Negotiations Highlight the Value of Retiree Health Reimbursement Arrangements," Focus on Public Benefits, June 23, 2020
- "Public Agency Retirement Plan Documents: Are They Properly Signed and Dated?," Focus on Public Benefits, June 11, 2020
- "CARES Act Authorizes Limited Employer Repayment of Student Loans," Focus on Public Benefits, May 27, 2020
- "COVID-19 Pandemic May Force Some Cities to Reset Employee Benefits," Focus on Public Benefits, May 11, 2020
- "Public Agency Furloughs and Distributions from Retirement Plans During COVID-19," Focus on Public Benefits, April 28, 2020
- "Retirement Plan Changes During COVID-19: Steps Public Agencies Should Follow," Focus on Public Benefits, April 14, 2020
- "The CARES Act's New Rules for Coronavirus-related Distributions from Governmental 457(b) Plans," Focus on Public Benefits, April 2, 2020
- "Using 457(b) Unforeseeable Emergency Distributions During the Coronavirus Crisis," Focus on Public Benefits, March 24, 2020
- "One-time Irrevocable Elections and 401(a) Opt-in Plans," Focus on Public Benefits, March 9, 2020
- "Making Sense of Your Retiree Health 'Savings' Plan," Focus on Public Benefits, Feb. 19, 2020
- "Taking Advantage of Governmental Retirement Plan Contribution Limits," Focus on Public Benefits, Feb. 4, 2020
- "Understanding the Fees Paid by Your Governmental Retirement Plan," Focus on Public Benefits, Jan. 13, 2020
- "Rules Governing Your Participant-Directed 457(b) or Defined Contribution 401(a) Plan," Focus on Public Benefits, Dec. 19, 2019
- "Ways to Correct Governmental Plan Problems" Focus on Public Benefits, Dec. 5, 2019
- "Take Care When Cost-Sharing Under CalPERS," Focus on Public Benefits, Nov. 7, 2019
- "Do Not Apply AB 5 Too Broadly," Focus on Public Benefits, Oct. 21, 2019
- "A 457(b) Plan Distribution Depends on Which 457(b) Plan You’re In," Focus on Public Benefits, Oct. 7, 2019
- "The Improper Use of Governmental “Pre-Approved” Plans," Focus on Public Benefits, Sept. 16, 2019
- "How Many 457(b) Plans Do You Need?," Focus on Public Benefits, Aug. 20, 2019
- "Public Agency Board Members’ Worker Classification Matters for Tax Purposes," Focus on Public Benefits, July 22, 2019
- "When a Section 115 Pension Stabilization Trust is “Too Good To Be True”" Focus on Public Benefits, June 17, 2019
- "Money Purchase Pension Plans with an “Opt-in” Feature" Focus on Public Benefits, May 20, 2019
- "It Just Keeps On Going:” The Problem with a Money Purchase Pension Plan that a Public Agency Just Sets Aside" Focus on Public Benefits, April 16, 2019
- "What Plan Documents Should You Be Keeping?" Focus on Public Benefits, April 1, 2019
- "California Supreme Court Rules in Cal Fire Case – Round One Goes to the Legislature, But It Ain’t Over," Focus on Public Benefits, March 11, 2019
- "Understanding Public Agency Participation in ERISA Multiemployer Pension Plans," Focus on Public Benefits, Feb. 26, 2019
- "Have You Been Told Lately That You Owe ESRP?" Focus on Public Benefits, Jan. 29, 2019
- "Lessons From the Private Sector: Takeaways From Recent ERISA Plan Fiduciary and Fee Litigation," Focus on Public Benefits, Jan. 9, 2019
- "Recognizing That All “Rates of Return” Are Not the Same," Focus on Public Benefits, Nov. 15, 2018
- "If You Don’t Have a Section 218 Agreement, Watch Out for the Social Security “Gotcha”," Focus on Public Benefits, Oct. 19, 2018
- "'Encouraging' the Repayment of Student Loan Debt," Focus on Public Benefits, Oct. 1, 2018
- "Time for a Defined Contribution Plan Checkup?" Focus on Public Benefits, Aug. 2, 2018
- "The Battle Over 'Vested Rights' In California" Focus on Public Benefits, June 27, 2018
- "They’re Yours, They’re Mine or They’re on Their Own: More On Employee vs. Independent Contractor," Focus on Public Benefits, May 21, 2018
- "Yours, Mine, Ours: Are the Individuals Working for You Your Employees?," Focus on Public Benefits, April 9, 2018
- "How Is Liability-driven Investing Different?," Focus on Public Benefits, Feb. 27, 2018
- "Avoid Big Surprises After You Retire – Like a Major Reduction of Your Social Security," Focus on Public Benefits, Jan. 29, 2018
- "When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal," Focus on Public Benefits, Jan. 18, 2018
- "Sometimes, It’s Good to be a Little “Country” – The Benefits of Rural Cooperative Status," Focus on Public Benefits, Dec. 20, 2017
- "Required Minimum Distributions (RMDs) – The Out of Sight, Out of Mind Problem," Focus on Public Benefits, Nov. 21, 2017
- "Watch Out For What Your Plans Say – Or Don’t Say – About Transfers," Focus on Public Benefits, Nov. 1, 2017
- "Retiree Health Reimbursement Arrangements are Receiving More Attention," Focus on Public Benefits, Oct. 10, 2017
- "Using a Section 115 Trust to Help Manage Pension Obligations," Focus on Public Benefits, Sep. 13, 2017
- "New Home, Same Great Information," Focus on Public Benefits, Sep. 13, 2017
- "Why Hire A “3(38)” Adviser For A Public Agency 457(b) Or 401(a) Plan?," Focus on Public Benefits, May 30, 2017
- "Does Your Plan Have A Proper Fiduciary Structure?,"Focus on Public Benefits, April 19, 2017
- "Chapter 32: How “Not” To Transition To A New Record-Keeper," Focus on Public Benefits, Jan. 31, 2017
- "Chapter 31: Is Your Comp Time Immediately Taxable?," Focus on Public Benefits, Nov. 17, 2016
- "Chapter 30: Some “Elections” Do Work," Focus on Public Benefits, Oct. 10, 2016
- "Chapter 29: The “Misunderstood” Group Variable Annuity Contract," Focus on Public Benefits, Sep. 7, 2016
- "Chapter 28: Why Cashing Out PTO Next Year Doesn’t Work," Focus on Public Benefits, Aug. 15, 2016
- "Chapter 27: Do You Have a Proper Cafeteria Plan?," Focus on Public Benefits, Aug. 15, 2016
- "Chapter 26: Controlling Retiree Health Costs: I’ve Got Some Bad News And Some Not So Bad News…," Focus on Public Benefits, June 15, 2016
- "Chapter 25: The Salary Continuation Trap," Focus on Public Benefits, June 15, 2016
- "Chapter 24: 457(b) Plan Fees And Revenue Sharing," Focus on Public Benefits, April 1, 2016
- "Controlling Retiree Health Costs: I've Got Some Bad News and Some Not So Bad News," The Public Retirement Journal, March/April 2016
- "Chapter 23: Have You Checked Your Retirement Plan Fees Lately?," Focus on Public Benefits, Jan. 7, 2016
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