We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 351

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 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 guidance on tax exclusion for health care coverage of adult children
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2010

On April 27, 2010, the IRS issued Notice 2010-38, the first round of health care reform guidance


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


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


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


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


New business associate agreements must comply with new HIPAA regulations by September 23, 2013
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 22 2013

All business associate agreements entered into after January 25, 2013 must comply with newly issued Health Insurance Portability and Accountability


Health and welfare plan developments
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 16 2014

The IRS has issued several new FAQs relating to the Affordable Care Act (ACA), including updating series of questions and answers on its website