A Mercer publication reports that the IRS has issued a private letter ruling on governmental excess benefit plans, but that the PLR will not be released until mid-June. Does anyone have any detailed info about the ruling?

Yep, I've got a copy, which you can view by clicking here. Unfortunately, the ruling was not very helpful. It determined that the particular plan at issue constituted an excess benefit plan, and therefore that (a) the recipients would be taxed only as benefit payments were made, and (B) the trust itself would not be taxable. However, with respect to FICA taxes, which have been the most controversial provision, the IRS simply declined to rule until it issues regulations or other published guidance.
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Employee benefits legal resource site

In implementing a qualified excess benefit arrangement, is it possible to simply add the provisions as an amendment to an existing governmental plan rather than setting up a separate plan and, in additio, is it possible to pay the benefits directly from the governmental entity rather than funding them in a trust?

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NF