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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

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

Supreme Court declines to review Verizon scrivener's error case

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

The U.S

Summary annual report deadline for calendar year defined contribution plans

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 17 2010

Plan administrators of defined contribution plans have nine months after the end of a plan year to provide participants and beneficiaries with a summary annual report (the SAR

IRS proposes changes to anti-cutback regulations permitting elimination of lump sum distributions under a single-employer defined benefit plan of plan sponsor in bankruptcy

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

The IRS issued proposed regulations providing a limited exception to the anti-cutback rules under Code section 411(d)(6) for a plan sponsor that is a debtor in a bankruptcy proceeding

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

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: nondiscrimination rules

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

In March, President Obama signed the Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 (HCERA), together referred to as the Act

IRS requests comments on annual fees under health care reform

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

In IRS Notice 2011-35, the IRS requested comments about the annual fees to be imposed on health insurers and employers who sponsor self-funded group health plans to fund the new Patient-Centered Outcomes Research Trust Fund (the Trust

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