Ezel / IRS Rulings / 1214026
Chief Counsel Advice 1214026 Released April 6, 2012 Advice

CCA 1214026: Chief Counsel advice comments on charter school employees and governmental plans

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This page covers one taxpayer's ruling from 2012, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2012
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advice responded to a question about whether charter school employees could participate in a governmental retirement plan without jeopardizing the plan's governmental-plan status. The response agreed that the proposed determinations sounded correct, but expressly noted that the writer had not been given all the facts. It also referred to two earlier private letter rulings involving charter school employees and governmental plans, while noting that those rulings might involve materially different facts and local laws.

Ruling snapshot

  • Question: Could charter school employees participate in a governmental plan without affecting the plan's status?
  • Outcome: Advice given
  • Key authorities: IRC § 3121; PLR 200017053; PLR 9813019

Full text (IRS public release)

ID: CCA_2012022916292432 Number: 201214026
Release Date: 4/6/2012
Office: -----------------------------
UILC: 3121.04-01

From: --------------------
Sent: Wednesday, February 29, 2012 4:29:32 PM
To: ------------------------------------------
Cc:
Subject: RE: Private/Public Schools ---------

Without knowing all of the facts, I agree that these determinations sound right. -----------------------------------

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Also, there are a couple of PLRs issued by EP that I've come across in the past where the Service held
that participation in the governmental plan by charter school employees did not jeopardize the status of
the plan as a governmental plan (although the facts in those rulings may be very different than the facts
you are describing, and there were local laws deeming the charter school employees to be employees of
the public school only for purposes of participation in the plan) - see PLR 200017053, and PLR 9813019.

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