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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


Supreme Court declines to review Verizon scrivener's error case
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 27 2011

The U.S


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


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


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


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


HHS and DOL issue guidance on medical loss ratio rebates
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 30 2012

HHS issued final regulations on PPACA's medical loss ratio (MLR) requirements for health insurers, which amend the December 2010 interim final regulations


IRS releases covered compensation tables for 2012
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 16 2012

The IRS has issued its two annual covered compensation tables for the 2012 plan year


The Employee Plans Compliance Unit begins Form 5500 non-filer project
  • Reinhart Boerner Van Deuren SC
  • USA
  • December 29 2011

The October 12, 2011 issue of the IRSʼs Employee Plans News (a periodic IRS newsletter) notes that the IRSʼs Employee Plans Compliance Unit (ECPU) has begun a Form 5500 nonfiler project to promote compliance with Form 5500 filing requirements