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Results: 1-10 of 351

AFTAP certification for single-employer defined benefit plans due by March 31, 2011, for calendar year plans

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • February 17 2011

Effective for plan years beginning after 2007, the PPA requires actuaries of single-employer defined benefit plans to determine and certify the plan's adjusted funding target attainment percentage (AFTAP

IRS releases covered compensation tables for 2012

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • February 16 2012

The IRS has issued its two annual covered compensation tables for the 2012 plan year

IRS audits defined benefit pension plans for PPA compliance

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • July 12 2012

The IRS has conducted a series of audits of single-employer defined benefit pension plans relating to changes to funding requirements and administrative practices required under the Pension Protection Act of 2006 (PPA

HSA contribution limitations and HDHP minimum deductibles and out-of-pocket maximums unchanged from 2010 limitations

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • June 26 2010

The IRS has recently issued Revenue Procedure 2010-22 providing the 2010 inflation-adjusted amounts applicable to health savings accounts (HSAs

Internal Revenue Code section 436 amendments

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 13 2012

Internal Revenue Code (Code) section 436 as added by the Pension Protection Act of 2006 sets limits on benefit payments and pension accruals for defined benefit plans that are "underfunded."

Health care reform: nondiscrimination rules

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 11 2010

In March, President Obama signed the Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 (HCERA), together referred to as the Act

IRS releases static mortality tables for 2014-15

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 30 2013

The IRS has released updated static mortality tables for use during 2014-15. These tables may be used in (1) calculating single employer defined

Supreme Court holds ESOP fiduciaries not entitled to presumption of prudence

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • July 28 2014

On June 25, 2014, the United States Supreme Court held that fiduciaries of employee stock ownership plans ("ESOP") are not entitled to a presumption

DOL & SEC coordinate on 401(k) plan fee disclosure rules

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 15 2011

Subsequent to a request from the DOL, the Securities & Exchange Commission (SEC) released a No-Action letter agreeing to treat information provided by a plan administrator to plan participants or beneficiaries that is required by and complies with ERISA section 404(a) and corresponding regulations as satisfying the requirements of SEC Rule 482

Clarification on reasonable interest rate for participant loans

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • May 7 2012

Certain retirement plans may allow participants to request and receive a loan from their retirement accounts