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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


IRS issues notice on funding relief for single-employer pension plans under PRA 2010
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 26 2011

In Notice 2011-3, the IRS provided guidance on special rules relating to funding relief for single employer defined benefit pension plans (including multiple employer defined benefit pension plans) under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA


HHS announces proposed regulations to establish health plan identifiers for health plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2012

The Department of Health and Human Services (HHS) recently announced proposed regulations that would establish a unique health plan identifier (HPID) program for health plans


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


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


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


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


DOL proposes increased reporting and enforcement for MEWAs
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 30 2012

On December 6, 2011, the DOL proposed two rules pursuant to provisions and new authorities established under PPACA to protect workers and small businesses from health care fraud relating to multiple employer welfare arrangements (MEWAs


Reclaiming fiduciary duty balance
  • Reinhart Boerner Van Deuren SC
  • USA
  • October 20 2011

Fundamental fiduciary principles have survived intact for centuries, yet their interpretation has been dynamic


Department of Labor finds that PTE 86-128 applies to "investment advice" fiduciaries
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 15 2011

In Advisory Opinion 2011-08A, the Department of Labor (DOL) concluded that the prohibited transaction exemption (PTE) under Class PTE 86-128 applies to "investment advice” fiduciaries