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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


IRS releases static mortality tables for 2014-15
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

The IRS has released updated static mortality tables for use during 2014-15. These tables may be used in (1) calculating single employer defined


Retirement plan developments
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 16 2014

The IRS has issued Notice 2014-37 expressly permitting plan sponsors to adopt mid-year amendments to safe harbor 401(k) plans to reflect the outcome


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


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 provides sample language for Code section 83(b) election to include property in income
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 12 2012

As reported in the June 2012 Employee Benefits Update, the IRS recently issued proposed regulations under Code section 83 clarifying the meaning of “substantial risk of forfeiture” and tightening rules for deferring income when property is received in connection with the performance of services


IRS eliminates signature for extending the Form 8955-SSA filing deadline
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 12 2012

The Internal Revenue Service (IRS) issued proposed reliance regulations to add the Form 8955-SSA (Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits) to the list of forms qualifying for an automatic 2-12 month filing extension and to eliminate the signature requirement for Form 5558


Internal Revenue Code Section 436 amendments
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 14 2013

Code section 436, as added by the Pension Protection Act of 2006, sets limits on benefit payments and pension accruals for defined benefit plans that


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