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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


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 seeks comments on potential approaches for implementing PPACA's employer shared responsibility (play or pay) provisions
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 27 2011

The IRS issued Notice 2011-36 (the Notice) detailing potential approaches that could be incorporated in future proposed regulations and requesting comments on PPACA's employer shared responsibility provisions (sometimes referred to as the "play or pay" mandate), effective in 2014


IRS issues guidance on determination letter program
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 30 2012

The IRS issued the "2011 Cumulative List of Changes in Plan Qualification Requirements" as Notice 2011-97 (2011 Cumulative List


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


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


IRS issues 2010 Cumulative List of Changes in Plan Qualification Requirements for Cycle A individually designed plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 26 2011

The IRS issued its 2010 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors submitting determination, opinion or advisory letter applications for plans beginning February 1, 2011 and ending January 31, 2012


Summary of description of material modifications for calendar-year plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 20 2011

Plan administrators of employee pension and welfare benefit plans must provide 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


Court rejects the "prudent investor rate" in favor of the PBGC discount rate
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 17 2010

A district court rejected the prudent investor rate theory and applied the Pension Benefit Guaranty Corporation (PBGC) discount rate to determine the amount of a PBGC termination liability claim


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