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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 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


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


What employers need to know for 2010 and 2011
  • Reinhart Boerner Van Deuren SC
  • USA
  • April 27 2010

On March 23, 2010, President Obama signed the Patient Protection and Affordable Health Care Act (PPACA), enacting comprehensive health care reform legislation


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 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 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


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


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


IRS issues proposed regulations on electronic filing of plan returns
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

The IRS has issued proposed regulations that will require plan administrators (or, in some instances, an employer maintaining a Plan) that must file