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Results: 1-10 of 342

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 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

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

IRS issues special administrative procedures to correct overpayments of employment taxes with respect to certain same-sex spouse benefits

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • October 15 2013

The IRS recently issued Notice 2013-61 to provide the procedures for employers to make claims for refunds or adjustments of overpayments of FICA and

Department of Labor finds that PTE 86-128 applies to "investment advice" fiduciaries

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 15 2011

In Advisory Opinion 2011-08A, the Department of Labor (DOL) concluded that the prohibited transaction exemption (PTE) under Class PTE 86-128 applies to "investment advice” fiduciaries

HHS proposed method of defining "essential health benefits" under PPACA

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

Health and Human Services (HHS) has issued an informational bulletin describing its proposed method for defining what benefits are included in the categories of essential health benefits established by PPACA

Supreme Court declines to review Verizon scrivener's error case

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

The U.S

Agencies issue final rules prohibiting waiting periods in excess of 90 days

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 10 2014

The Departments of Labor and Health and Human Services and the Internal Revenue Service (collectively, the Agencies) have issued the final rules

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