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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

Supreme Court remands CIGNA case addressing ERISA remedies for SPD failures

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

In CIGNA Corp. v. Amara, 2011 WL 1832824 (U.S. 2011), current and former employees claimed that CIGNA's communications regarding the conversion of its traditional defined benefit plan to a cash balance plan were misleading and false

IRS modifies the FSA use-or lose rule for 2013 plan year and beyond

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

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), modifying the "use-or-lose" rules applicable to Flexible

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

EBSA issues HIPAA compliance Form M-1 for MEWAs

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

The Department of Labor's (DOL) Employee Benefits Security Administration (EBSA) has issued Form M-1 for 2011

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

Some fiscal year plans now affected by PPACA's 2013 health FSA deferral limit

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

Beginning in or after "taxable years" on or after January 1, 2013, PPACA caps salary deferrals made to health Flexible Spending Accounts (health FSAs) at $2,500

HHS issues final regulations on employer appeal process for employee tax credit eligibility

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • September 16 2013

The Department of Health and Human Services (HHS) has issued final regulations setting forth standards for employers to appeal an exchange's

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

Summary of description of material modifications for calendar-year plans

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

Plan administrators of employee pension and welfare benefit plans must provide to each participant covered under the plan and each beneficiary receiving benefits under the plan a summary description of any material modifications to the plan and changes to the summary plan description