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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

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

HHS issues final regulations on reinsurance, risk corridors and risk adjustments requirements under PPACA

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • May 7 2012

On March 20, 2012, HHS issued final regulations on the Reinsurance, Risk Corridors and Risk Adjustment requirements under the Patient Protection and Affordable Care Act (PPACA

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 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

Private equity: investment plus? The Sun Capital case

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • October 2 2013

Are "value-added investors" risking pension plan withdrawal liability? On July 24, 2013, the U.S. Court of Appeals, First Circuit, issued its opinion

Market reforms affecting cafeteria plans and FSAs

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 14 2013

Last month, we reported on the impact of the Patient Protection and Affordable Care Act (ACA) market reforms on health reimbursement accounts (HRAs

PBGC issues final rule making penalty assessments subject to administrative review rules

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

The Pension Benefit Guarantee Corporation (PBGC) issued a final rule that makes its administrative review regulation applicable to assessments of penalties for failure to timely provide certain notices or other material information

401(k) plan annual notices

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 13 2012

Sponsors of calendar-year 401(k) plans should prepare to provide the following annual notices (if applicable