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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

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

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."

IRS issues new relief from form 5500 series late filer penalties for certain employee benefit plans

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

On May 9, 2014 the IRS issued two new pieces of guidance (Revenue Procedure 2014-32 and Notice 2014-35) providing penalty relief for certain late

IRS releases updated 401(k) Fix-It Guide

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

On June 17, 2014 the IRS released an updated version of its 401(k) Plan Fix-It Guide. The Guide provides information regarding 12 of the most common

HHS announces proposed regulations to establish health plan identifiers for health plans

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

The Department of Health and Human Services (HHS) recently announced proposed regulations that would establish a unique health plan identifier (HPID) program for health plans

Annual funding notice due April 30, 2013

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

All defined benefit plans must provide the 2012 Annual Funding Notice to plan participants, beneficiaries, labor organizations representing

Annual funding notice deadline is April 29, 2012

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 27 2012

All defined benefit plans must provide an annual funding notice to participants, beneficiaries, the Pension Benefit Guaranty Corporation (PBGC), labor organizations representing participants and beneficiaries and, for multiemployer plans, contributing employers

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

International Paper settles breach of fiduciary duty claim

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

International Paper Co. (International Paper) recently negotiated what is likely the second largest negotiated settlement with respect to a 401(k