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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

United States Supreme Court rules federal government cannot require Hobby Lobby to cover some contraceptives

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

On June 30, 2014, the United States Supreme Court held that the Religious Freedom Restoration Act of 1993 ("RFRA") prevents the federal government

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

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

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

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

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 audits defined benefit pension plans for PPA compliance

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • July 12 2012

The IRS has conducted a series of audits of single-employer defined benefit pension plans relating to changes to funding requirements and administrative practices required under the Pension Protection Act of 2006 (PPA

Primer on making employee wellness programs healthy for health care providers

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 5 2013

A growing number of private employers are implementing wellness programs aimed at promoting good health, reducing absenteeism and employee turnover