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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


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


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


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


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 publishes proposed regulations imposing fees to fund patient-centered outcomes research
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2012

On April 17, 2012, the IRS published proposed regulations addressing the fees issuers of certain health insurance policies and plan sponsors of self-insured health plans will be charged to fund comparative effectiveness research


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


IRS releases updated 401(k) Fix-It Guide
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 28 2014

On June 17, 2014 the IRS released an updated version of its 401(k) Plan Fix-It Guide. The Guide provides information regarding 12 of the most common


Deadline for making corrective distributions of failed ADPACP tests without excise tax is March 15, 2011, for calendar year plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 17 2011

Sponsors of calendar year plans that failed the actual deferral percentage (ADP) test andor actual contribution percentage (ACP) test for 2010 generally must make any corrective distributions by March 15, 2011, (i.e., 2 months after the end of the plan year) to avoid a 10 excise tax


IRS modifies the FSA use-or lose rule for 2013 plan year and beyond
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 14 2013

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), modifying the "use-or-lose" rules applicable to Flexible