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Results: 1-10 of 351

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

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 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 guidance on determination letter program

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • January 30 2012

The IRS issued the "2011 Cumulative List of Changes in Plan Qualification Requirements" as Notice 2011-97 (2011 Cumulative List

FBAR filing further extended for certain investments

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • May 26 2010

"U.S. persons" who have a financial interest in, or signature or other authority over, foreign financial accounts are generally required to report on the Treasury Department Form TD F 90-22.1 (the FBAR) by June 30 of each year

Health care reform early retiree reinsurance program

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • May 20 2010

The Patient Protection and Affordable Care Act (PPACA) directs the Secretary of Health and Human Services (HHS) to establish a temporary early retiree reinsurance program no later than 90 days after the enactment of PPACA, i.e., by June 21, 2010

HHS posts additional early retiree reinsurance program (ERRP) guidance

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • October 18 2010

On September 17, 2010, HHS posted additional guidance online encouraging plan sponsors with approved applications to begin taking the following steps to prepare for the ERRP reimbursement process

DOL issues proposed rule revising definition of the term fiduciary

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 11 2010

On October 22, 2010, the DOL issued proposed rules under ERISA that would more broadly define the circumstances under which a person is considered to be a fiduciary by reason of giving investment advice to an employee benefit plan or a plan's participants

Summary of description of material modifications for calendar-year plans

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • May 20 2011

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

Reclaiming fiduciary duty balance

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • October 20 2011

Fundamental fiduciary principles have survived intact for centuries, yet their interpretation has been dynamic