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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


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

The U.S


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


IRS issues new relief from form 5500 series late filer penalties for certain employee benefit plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 16 2014

On May 9, 2014 the IRS issued two new pieces of guidance (Revenue Procedure 2014-32 and Notice 2014-35) providing penalty relief for certain late


Reminder: summary of benefits and coverage required for open enrollment
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

Plan sponsors are required to issue a new summary of benefits and coverage (SBC) to participants and beneficiaries covered under the plan with each


Select compliance deadlines and reminders
  • Reinhart Boerner Van Deuren SC
  • USA
  • October 5 2011

All group health plans that offer prescription drug coverage to Medicare-eligible employees (under either an active plan or retiree plan) must provide an annual creditable coverage disclosure notice to Medicare-eligible participants and dependents no later than October 15, 2011


Summary annual report deadline for calendar year defined contribution plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 17 2010

Plan administrators of defined contribution plans have nine months after the end of a plan year to provide participants and beneficiaries with a summary annual report (the SAR


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


Employer shared responsibility final rule
  • Reinhart Boerner Van Deuren SC
  • USA
  • March 4 2014

The Patient Protection and Affordable Care Act added section 4980H, the employer shared responsibility requirement (commonly referred to as the