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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


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


Select compliance deadlines and reminders
  • Reinhart Boerner Van Deuren SC
  • USA
  • April 15 2013

Administrators of defined contribution plans that do not allow participant investment direction must provide an annual benefit statement to


CMS releases FF-SHOP technical guidance
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On July 5, 2013, HHS released technical guidance, in the form of questions and answers, applicable to the Federally-Facilitated Small Business


IRS begins audit initiative for plans subject to 409A
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 28 2014

The IRS has begun a formal compliance initiative project related to deferred compensation plans' compliance with the requirements of Code section


IRS releases 2011 Form 8941 for Small Business Health Care Tax Credit
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 30 2012

Employers that pay average wages of less than $50,000 per year and have less than 25 full-time employees may be eligible for a tax credit under PPACA, which is designed to encourage small employers to offer health insurance coverage for the first time or maintain existing coverage


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


International Paper settles breach of fiduciary duty claim
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 14 2013

International Paper Co. (International Paper) recently negotiated what is likely the second largest negotiated settlement with respect to a 401(k


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 reviews tax consequences of plan disqualification
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 7 2012

In its March 20, 2012 Employee Plans Newsletter, the IRS reviewed the five tax effects of plan disqualification