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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 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


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


Wisconsin adopts federal tax law for in-plan Roth conversions
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 1 2011

As part of the 2011-2013 Wisconsin Budget Bill, Wisconsin also amended state tax law to adopt the federal tax rules applicable to in-plan Roth conversions


Form W-2 information reporting of health care costs
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 9 2012

The Patient Protection and Affordable Care Act (PPACA) made changes to reporting requirements on Form W-2 to include the aggregate cost of applicable employer-sponsored health coverage


Supreme Court gives plan administrators second chance to interpret the plan after honest mistake
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 26 2010

On April 21, 2010, the Supreme Court of the United States confirmed the authority of the plan administrator to interpret the terms of the plan even after the lower courts had found that the plan administrator's first interpretation was unreasonable


PBGC announces 2013 premium changes
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 13 2012

The Pension Benefit Guaranty Corporation (PBGC) issued a notice outlining premium changes for 2013


The Departments provide a cost-sharing calculator for coverage examples on SBC
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 12 2012

As reported in the June 2012 Employee Benefits Update, the DOL, HHS, and the IRS (the Departments) have issued a new set of FAQs on PPACA about the SBC that plan sponsors are required to issue beginning with the first open enrollment beginning on or after September 23, 2012


Summary of description of plan material modifications due July 29, 2010 for calendar year plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 26 2010

Plan administrators of employee pension and welfare benefit plans must furnish a summary description of any material modification to the plan and changes in the summary plan description to each participant covered under the plan and each beneficiary receiving benefits under the plan


House passes fee disclosure and pension funding relief bill
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 26 2010

On May 28, 2010, the U.S. House of Representatives passed the "American Jobs, Closing Tax Loopholes and Preventing Outsourcing Act of 2010"