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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

Employee benefits update - August 2014

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 12 2014

On July 22, 2014, two Federal Circuit courts issued conflicting decisions regarding whether the federal government may grant premium tax credits in

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

IRS issues notice on funding relief for single-employer pension plans under PRA 2010

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

In Notice 2011-3, the IRS provided guidance on special rules relating to funding relief for single employer defined benefit pension plans (including multiple employer defined benefit pension plans) under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA

Demutualized proceeds may be used to benefit all current participants

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 22 2011

In Advisory Opinion 2011-05A, the DOL found that it would be permissible to use the proceeds of insurance copay demutualizations where a plan is a policyholder for the benefit of all current participants and beneficiaries, not just those who actually contributed to the premium payments for the insurance policy

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

401(k) plan annual notices

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

Sponsors of calendar-year 401(k) plans should prepare to provide the following annual notices (if applicable

DOL provides enforcement safe harbor for determining parity for outpatient benefits mental health and substance abuse benefits

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

On July 1, 2010, the DOL posted a new FAQ on the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA

Internal Revenue Code Section 436 amendments

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 14 2013

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

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