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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


DOL issues final regulations for order and timing of QDROs
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 29 2010

In connection with a directive under the Pension Protection Act of 2006 (PPA), the DOL issued interim final regulations in March 2007 to address the timing and order of qualified domestic relations orders (QDROs


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


IRS news release clarifies prohibition on annual carryover of suspense accounts
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 26 2010

In the most recent addition of the Retirement News for Employers, a periodic newsletter with retirement plan information for employers and business owners from the IRS's Employee Plans (Tax Exempt and Government Entities) office, the IRS discusses in detail a "common plan mistake" involving improper forfeiture of suspense accounts


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


Supreme Court agrees to review U.S. Airways v. McCutchen reimbursement case
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 12 2012

The U.S. Supreme Court granted certiorari to review U.S. Airways, Inc. v. McCutchen, 663 F.3d 671 (3rd Cir. 2011) and address a split among the circuits regarding whether equitable principles can limit an ERISA plan's reimbursement rights


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


Summary plan information deadline for calendar-year multiemployer defined benefit plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 15 2011

Multiemployer defined benefit plans are required to provide a summary report to each union and employer contributing to the plan within 30 days of the due date of Form 5500, including extensions


Annual funding notice deadline is April 29, 2012
  • Reinhart Boerner Van Deuren SC
  • USA
  • March 27 2012

All defined benefit plans must provide an annual funding notice to participants, beneficiaries, the Pension Benefit Guaranty Corporation (PBGC), labor organizations representing participants and beneficiaries and, for multiemployer plans, contributing employers


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