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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


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


Departments release additional PPACA frequently asked questions
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 22 2013

On January 24, 2013, the Department of Labor (DOL), HHS and the IRS jointly released a new list of frequently asked questions (FAQs) in the series


September 2012 employee benefits update
  • Reinhart Boerner Van Deuren SC
  • USA
  • October 8 2012

All group health plans that offer prescription drug coverage to Medicare-eligible employees (under either an active plan or retiree plan) must provide an annual creditable coverage disclosure notice to Medicare-eligible participants and dependents no later than October 15, 2012


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


Clarification on reasonable interest rate for participant loans
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 7 2012

Certain retirement plans may allow participants to request and receive a loan from their retirement accounts


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


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


Medicare Part D deadlines
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 17 2010

All group health plans that offer prescription drug coverage to Medicare eligible employees (under either an active plan or retiree plan) must provide the annual creditable coverage disclosure notice to Medicare-eligible participants and dependents no later than November 15, 2010