Specifications include, but are not limited to: Contractor shall provide legal counsel as requested by the NMERB, its Executive Director, General Counsel or designated staff for pension, tax, and fiduciary law matters, including without limitation: (1)Provide advice on matters relating to the application of the federal statutes, including the Internal Revenue Code, to NMERB and the Educational Retirement Fund. (2)Review and provide advice regarding existing and proposed state and federal statutes, rules, polices, and procedures to insure compliance with Internal Revenue Code and other federal requirements as applicable. (3)Assist the NMERB in obtaining and maintaining Internal Revenue Service approval of educational pension plans created by the Educational Retirement Act. (4)Provide advice regarding general pension law issues. (5)Provide advice on fiduciary law issues. (6)Assist NMERB management and staff in drafting and revising proposed statutes, rules, policies, and procedures. (7)Provide legal counsel as requested on other pension, tax, and fiduciary law matters.