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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


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


Department of Labor finds that PTE 86-128 applies to "investment advice" fiduciaries
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 15 2011

In Advisory Opinion 2011-08A, the Department of Labor (DOL) concluded that the prohibited transaction exemption (PTE) under Class PTE 86-128 applies to "investment advice” fiduciaries


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


DOL advises that pension contributions made from a labor management cooperation trust fund are not prohibited transactions
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 30 2012

In Advisory Opinion 2011-10A, the DOL considered whether contributions from a labor management cooperation trust fund to a multi-employer pension plan were prohibited transactions under section 406 of ERISA


IRS issues Notice 2010-59 regarding reimbursement for over-the-counter drugs
  • Reinhart Boerner Van Deuren SC
  • USA
  • October 18 2010

The IRS recently issued Notice 2010-59 regarding the reimbursement of over-the-counter medicines and drugs by employer-provided health plans


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


Health care reform: a brave new world?
  • 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 provides examples of unforeseeable emergencies under Code Sections 457 and 409a
  • Reinhart Boerner Van Deuren SC
  • USA
  • December 22 2010

In Revenue Ruling 2010-27, the IRS provided guidance on what constitutes an unforeseeable emergency distribution under Code section 457(b) and applicable regulations


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