We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

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

Departments release additional PPACA frequently asked questions

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

On January 24, 2013, the Department of Labor (DOL), HHS and the IRS jointly released a new list of frequently asked questions (FAQs) in the series

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."

Documenting governmental plan investments in group trusts to satisfy the adoption requirement in Revenue Ruling 81-100

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 25 2014

Investment managers use group trusts to aggregate and invest assets of unrelated pension plans. Investment strategies can be broad, and can include

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

IRS news release clarifies prohibition on annual carryover of suspense accounts

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

In the most recent addition of the Retirement News for Employers, a periodic newsletter with retirement plan information for employers and business owners from the IRS's Employee Plans (Tax Exempt and Government Entities) office, the IRS discusses in detail a "common plan mistake" involving improper forfeiture of suspense accounts

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

Ninth Circuit reverses course; allows suit against entity that is not plan administrator

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 1 2011

On June 22, 2011, the Ninth Circuit overruled its prior precedent and held that a plan participant could sue an entity other than the plan or the plan administrator for benefits under ERISA section 502(a)(1)(B

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