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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 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 declines to review Verizon scrivener's error case

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • June 27 2011

The U.S

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

Court rejects the "prudent investor rate" in favor of the PBGC discount rate

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 17 2010

A district court rejected the prudent investor rate theory and applied the Pension Benefit Guaranty Corporation (PBGC) discount rate to determine the amount of a PBGC termination liability claim

IRS issues 2010 Cumulative List of Changes in Plan Qualification Requirements for Cycle A individually designed plans

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • January 26 2011

The IRS issued its 2010 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors submitting determination, opinion or advisory letter applications for plans beginning February 1, 2011 and ending January 31, 2012

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

Ninth Circuit rejects claim for equitable relief following SPD and plan document discrepancies

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • May 14 2012

The Ninth Circuit Court of Appeals recently issued a decision holding that employees who received a summary plan description (SPD) that did not accurately explain their retirement plan benefits were not entitled to equitable relief under ERISA

IRS issues guidance on determination letter program

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • January 30 2012

The IRS issued the "2011 Cumulative List of Changes in Plan Qualification Requirements" as Notice 2011-97 (2011 Cumulative List

Health care reform: adult child coverage mandate

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

In March, President Obama signed the Patient Protection and Affordable Health Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 (HCERA), enacting comprehensive health care reform