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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

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

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 to propose rules applying normal retirement age to government plans

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

The Internal Revenue Service (IRS) issued Notice 2012-29, describing the IRS's anticipated guidance on the applicability of the normal retirement age regulations to government plans

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

Employee benefits update - February 2014

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • February 14 2014

The Internal Revenue Service (IRS) recently issued Notice 2013-74 (Notice) providing guidance on the expansion of eligibility for rollovers within

Supreme Court declines to review Verizon scrivener's error case

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

The U.S

HHS provides guidance on defining essential health benefits under PPACA

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

On December 16, 2011, the Department of Health and Human Services' (HHS) Center for Consumer Information and Insurance Oversight issued its proposed method for defining essential health benefits under the Patient Protection and Affordable Care Act (PPACA

2011 cost threshold and limit adjustments for Medicare Part D

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

The Centers for Medicare and Medicaid Services (CMS) recently announced the 2011 adjusted parameters for the standard Medicare Part D drug benefit

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