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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


Primer on making employee wellness programs healthy for health care providers
  • Reinhart Boerner Van Deuren SC
  • USA
  • March 5 2013

A growing number of private employers are implementing wellness programs aimed at promoting good health, reducing absenteeism and employee turnover


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


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


Departments post frequently asked questions (FAQs) regarding PPACA regulations
  • Reinhart Boerner Van Deuren SC
  • USA
  • October 18 2010

On September 20, 2010, the Departments posted FAQs and answers regarding the PPACA regulations on topics such as (1) grandfathered health plans, (2) claims, internal appeals, and external review, (3) coverage of dependent children, and (4) out-of-network emergency services


Supreme Court declines to review Verizon scrivener's error case
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 27 2011

The U.S


IRS issues final regulations on individual shared responsibility payment
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

The IRS has issued final regulations on Internal Revenue Code (Code) section 5000A, the individual shared responsibility provision. Pursuant to Code


Plan administrators must comply with new same-sex spouse rules effective September 16, 2013
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

On June 26, 2013, the United States Supreme Court held that section 3 of the Defense of Marriage Act (DOMA) (the section defining marriage as between


Cycle C determination letter filings
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

Remedial Amendment Period Cycle C individually designed plans must be submitted for a favorable IRS determination letter no later than January 31


IRS issues proposed regulations on small business health care credit
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

The IRS has issued proposed regulations to implement the tax credit available to small employers that provide health coverage to their employees. The