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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


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


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


DOL issues FAQs to avoid prohibited transactions resulting from common leasing arrangements for multiemployer plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 15 2011

The DOL issued eight Frequently Asked Questions (FAQs) to assist multiemployer plans in avoiding prohibited transactions that occur in leasing arrangements


Employee benefits update - December 2013
  • Reinhart Boerner Van Deuren SC
  • USA
  • December 18 2013

On November 5, 2013, the Department of Health and Human Services (HHS) released final rules implementing the Paul Wellstone and Pete Domenici Mental


Select compliance deadlines and reminders
  • Reinhart Boerner Van Deuren SC
  • USA
  • April 15 2013

Administrators of defined contribution plans that do not allow participant investment direction must provide an annual benefit statement to


Cycle C submission period opened February 1, 2013
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 22 2013

Effective February 1, 2013, the Internal Revenue Service (IRS) began accepting determination letter applications from remedial amendment period Cycle


SBCs must be updated for coverage beginning on January 1, 2014
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On April 23, 2013, the DOL released a new model Summary of Benefits and Coverage (SBC) that plans should use when drafting updated SBCs that include


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


IRS delays implementation of FATCA
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On July 12, 2013, the Internal Revenue Service (IRS) released Notice 2013-43 (Notice) announcing that the IRS and the Department of Treasury