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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

Health and welfare plan developments

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • June 16 2014

The IRS has issued several new FAQs relating to the Affordable Care Act (ACA), including updating series of questions and answers on its website

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

Departments release additional PPACA frequently asked questions

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • February 22 2013

On January 24, 2013, the Department of Labor (DOL), HHS and the IRS jointly released a new list of frequently asked questions (FAQs) in the series

IRS seeks comments on potential approaches for implementing PPACA's employer shared responsibility (play or pay) provisions

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

The IRS issued Notice 2011-36 (the Notice) detailing potential approaches that could be incorporated in future proposed regulations and requesting comments on PPACA's employer shared responsibility provisions (sometimes referred to as the "play or pay" mandate), effective in 2014

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

Deadline for making corrective distributions of failed ADPACP tests without excise tax is March 15, 2011, for calendar year plans

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

Sponsors of calendar year plans that failed the actual deferral percentage (ADP) test andor actual contribution percentage (ACP) test for 2010 generally must make any corrective distributions by March 15, 2011, (i.e., 2 months after the end of the plan year) to avoid a 10 excise tax

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

Court orders employer to pay $1.8 million fine for failure to provide COBRA notices

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

Recently, a federal district court held Visteon, the employer and administrator of the company's group health plan, liable for $1.8 million because

Select compliance deadlines and reminders

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

Plan administrators of employee pension and welfare benefit plans must provide to each participant covered under the plan and each beneficiary