Form 14035 - Pilot Questionnaire For Governmental Plans Initiative Page 16

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Pilot Questionnaire for Governmental Plans Initiative
30. Do the terms of the Plan permit Plan participants to purchase additional service in order to increase their
benefits under the Plan (i.e., does the Plan allow a participant to purchase service that was not originally
covered by the terms of the Plan, such as military service or other non-covered employment)?
Yes
No
If you responded “No,” proceed to Question 31.
If you responded “Yes,” answer a. and b. below:
a. Describe the Plan’s provisions for purchasing additional service including any eligibility criteria and
conditions that apply to purchasing additional service.
b. If the purchase is permitted to be paid in something other than cash, describe the means allowed to
purchase the additional service (such as use of sick or personal leave to purchase the service).
31. The funding requirements contained in sections 412 and 430 of the Code applicable to private employer
plans do not apply to governmental plans. However, some governmental plans may be subject to funding
or contribution requirements set forth in applicable state or local law or elsewhere in a plan document.
Does your applicable state or local law or other Plan document provide funding requirements?
Yes
No
If ”Yes,” describe the Plan terms, if any, that relate to funding any required or voluntary contributions to be
made by the employer or employees under the terms of the Plan, including applicable state or local law.
For example, describe any Plan terms that provide the period during or time by which required employer
contributions must be made by the employer to the Plan.
14035
Form
(Rev. 02-2009)
Catalog Number 52098A
Page 16
Department of the Treasury - Internal Revenue Service

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