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Results: 1-10 of 351

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


Supreme Court holds ESOP fiduciaries not entitled to presumption of prudence
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 28 2014

On June 25, 2014, the United States Supreme Court held that fiduciaries of employee stock ownership plans ("ESOP") are not entitled to a presumption


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


International Paper settles breach of fiduciary duty claim
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 14 2013

International Paper Co. (International Paper) recently negotiated what is likely the second largest negotiated settlement with respect to a 401(k


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


DOL issues FAQs to avoid prohibited transactions resulting from common leasing arrangements for multiemployer plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 15 2011

The DOL issued eight Frequently Asked Questions (FAQs) to assist multiemployer plans in avoiding prohibited transactions that occur in leasing arrangements


IRS issues guidance on tax exclusion for health care coverage of adult children
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2010

On April 27, 2010, the IRS issued Notice 2010-38, the first round of health care reform guidance


Employee benefits update - December 2013
  • Reinhart Boerner Van Deuren SC
  • USA
  • December 18 2013

On November 5, 2013, the Department of Health and Human Services (HHS) released final rules implementing the Paul Wellstone and Pete Domenici Mental


Court finds a breach of fiduciary duty in failure to monitor recordkeeping fees and revenue sharing
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2012

The U.S. District Court for the Western District of Missouri recently held that a company breached its fiduciary duties to its 401(k) plan participants due to a failure to comply with its investment policy statement (IPS