2019-12-19 01:32
Document Excerpt
A plan is considered adopted only if proof of adoption of the plan is provided.
Linkhttps://www.irs.gov/pub/foia/am-2019-002.pdf Read More
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Benefits Forward is a news site for professionals in the field of employment benefits. Our goal is to provide the latest information about the benefits field and to host a community discussion regarding related issues.
2019-12-19 01:26
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This notice provides guidance for the 2020 calendar year regarding withholding from periodic payments for pensions, annuities, and certain other deferred income under §… Read More
2019-12-19 01:20
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In NFIB, the individual mandate—most naturally read as a command to purchase insurance—was saved from unconstitutionality because it could be read together with… Read More
2019-12-16 18:56
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This revenue procedure provides that the third six-year remedial amendment cycle for pre-approved defined benefit plans begins on May 1, 2020, and ends on January 31, 2025… Read More
2019-12-12 16:12
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This revenue procedure clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Internal Revenue Co… Read More
2019-12-10 19:40
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This notice specifies updated mortality improvement rates and static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal… Read More
2019-12-10 14:47
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This document contains a final regulation providing guidance on how certain organizations that provide employee benefits must calculate unrelated business taxable income (UB… Read More
2019-12-09 18:21
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SUMMARY: This rule amends the Pension Benefit Guaranty Corporation’s regulation on Allocation of Assets in Single-Employer Plans by substituting a new table for determ… Read More
2019-12-09 18:16
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SUMMARY: This notice advises interested persons that the Pension Benefit Guaranty Corporation (PBGC) has approved a request from the American Arbitration Association (AAA) f… Read More
2019-12-08 19:51
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This notice sets forth the 2019 Required Amendments List (2019 RA List). Beginning with the 2019 RA List, all Required Amendments Lists (RA Lists) will apply to both individ… Read More
2019-12-02 15:35
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Regular U.S. Postal Service mail:
Internal Revenue Service
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
Deliveries by private delivery service:
Internal R… Read More
2019-12-02 15:31
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This notice extends the due date for certain 2019 information-reporting requirements under sections 6055 and 6056 of the Internal Revenue Code (Code) from January 31, 2020… Read More
2019-11-25 15:04
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Linkhttps://www.reginfo.gov/public/do/eAgendaMain?operation=OPERATION_GET_AGENCY_RULE_LIST¤tPubId=201910&showStage=active&agencyCd=1200&Image58.x=23&am&hell…Read More
2019-11-25 15:00
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Link
https://www.reginfo.gov/public/do/eAgendaMain?operation=OPERATION_GET_AGENCY_RULE_LIST¤tPubId=201904&showStage=active&agencyCd=1500&Image58.x=50&a&hell…Read More
2019-11-22 22:31
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Linkhttps://www.reginfo.gov/public/do/eAgendaMain?operation=OPERATION_GET_AGENCY_RULE_LIST¤tPubId=201910&showStage=active&agencyCd=1212&Image58.x=45&am&hell…Read More
2019-11-22 22:23
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2019 Form 5500: On November 18, 2019, the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA), the Internal Revenue Service (IRS), and PBGC rel… Read More
2019-11-18 14:52
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SUMMARY: These proposed rules set forth proposed requirements for group health plans and health insurance issuers in the individual and group markets to disclose cost-sharin… Read More
2019-11-13 15:45
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This notice provides additional temporary nondiscrimination relief for closed defined benefit plans (that is, defined benefit plans that provide ongoing accruals but that ha… Read More
2019-11-07 16:16
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SUMMARY: This document sets forth proposed regulations providing guidance relating to the life expectancy and distribution period tables that are used to calculate required… Read More
2019-11-06 20:56
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Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires t… Read More
2019-11-04 15:02
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SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) intends to request that the Office of Management and Budget (OMB) approve, under the Paperwork Reduction Act, collec… Read More
2019-11-04 14:57
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Linkhttps://www.irs.gov/pub/irs-pdf/f8554ep.pdf Read More
2019-10-25 16:49
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Linkhttps://www.pbgc.gov/wr/benefits/guaranteed-benefits/maximum-guarantee Read More
2019-10-22 14:31
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A plan administrator would be permitted to furnish documents by means of electronic delivery to plan participants and beneficiaries with valid electronic addresses unless th… Read More
2019-10-22 13:44
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SUMMARY: The Department of Labor is proposing in this document a new, additional safe harbor for the use of electronic media by employee benefit plans to furnish information… Read More
2019-10-21 18:03
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ERISA 4010 Financial Reporting Waiver: To reduce the burden of reporting under PBGC’s 4010 regulation, PBGC is waiving the § 4010.9(b)(2) requirement to report ce… Read More
2019-10-17 14:47
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FISCAL YEAR 2020 COMPLIANCE PROGRAM
TE/GE delivers a compliance platform that is divided into six portfolio programs: Compliance Strategies; Data-Driven Approaches; Referral… Read More
2019-10-11 22:48
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Linkhttps://www.pbgc.gov/prac/prem/premium-rates Read More
2019-10-11 14:30
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SUMMARY: This document provides a notice of public hearing on proposed regulations relating to the tax qualification of plans maintained by more than one employer. These pla… Read More
2019-10-07 13:58
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The Pension Benefit Guaranty Corporation is amending its regulation on Rules for Administrative Review of Agency Decisions. The proposed rule would clarify and make changes… Read More
2019-10-01 13:19
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Linkhttps://www.irs.gov/pub/irs-wd/19-0008.pdf Read More
2019-09-30 21:04
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This revenue procedure sets forth a system of recurring Remedial Amendment Periods for correcting Form Defects in § 403(b) Individually Designed Plans and § 403(b)… Read More
2019-09-28 00:01
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SUMMARY: This document sets forth proposed regulations to clarify the application of the employer shared responsibility provisions and certain nondiscrimination rules under… Read More
2019-09-27 23:54
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This proposed rule would make changes to PBGC’s regulations on Benefits Payable in Terminated Single-Employer Plans and Allocation of Assets in Single-Employer Plans… Read More
2019-09-27 23:49
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This proposed rule would modify the assumptions the Pension Benefit Guaranty Corporation (PBGC) uses to determine de minimis lump sum benefits in PBBC-trusteed terminated si… Read More
2019-09-20 14:12
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Linkhttps://www.pbgc.gov/prac/reporting-and-disclosure/erisa-section-4062-e Read More
2019-09-20 14:07
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This document contains final regulations that amend the rules relating to hardship distributions from section 401(k) plans. The final regulations reflect statutory changes a… Read More
2019-09-12 13:44
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For these reasons and based on our understanding of the characteristics of HSAs, employer contributions to HSAs are not earnings as defined by the CCPA.
Linkhttps://www.dol… Read More
2019-09-11 18:38
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Effective immediately, the mailing address for EP submissions for determination letters, letter rulings and IRA opinion letters is:
Internal Revenue Service
7940 Kentucky Dr… Read More
2019-09-07 12:59
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This enforcement fact sheet summarizes EBSA’s closed investigations and public inquiries to MHPAEA during fiscal year 2018.
Linkhttps://www.dol.gov/sites/dolgov/files… Read More
2019-09-07 12:52
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This is a tool to help you request information from your employer-sponsored health plan or your group or individual market insurer regarding treatment limitations that may a… Read More
2019-09-06 22:38
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Link
https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/faqs/aca-part-39-final.pdf Read More
2019-09-06 20:26
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Link
https://www.irs.gov/pub/irs-wd/201935011.pdf Read More
2019-09-03 21:42
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This notice provides the Applicable Amount for the fee imposed by Section 9010 of the Patient Protection and Affordable Care Act (PPACA) for the 2020 fee year.
Link
https:/… Read More
2019-08-28 17:18
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Public Health Service (PHS) Act section 2707(b), as added by PPACA, provides that all nongrandfathered group health plans, including non-grandfathered self-insured and insur… Read More
2019-08-23 23:17
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This notice extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014-5, 2014-2 I.R.B. 276, by making that relief avail… Read More
2019-08-20 13:50
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The Pension Benefit Guaranty Corporation (PBGC) intends to request that the Office of Management and Budget (OMB) extend approval (with modifications), under the Paperwork R… Read More
2019-08-14 14:47
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(1) Individual A’s failure to cash the distribution check she received in 2019 does not permit her to exclude the amount of the designated distribution from her gross… Read More
2019-08-09 20:16
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The following frequently asked questions provide general information concerning the application of USERRA to employers that pay pension benefits as a percentage of total ear… Read More
2019-08-06 20:04
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The Pension Benefit Guaranty Corporation (PBGC) insures pension participants against loss of some or all of their pension benefit when a private sector pension plan fails. P… Read More
2019-08-03 20:59
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SUMMARY: This proposed rule proposes revisions to the Medicare hospital outpatient prospective payment system (OPPS) and the Medicare ambulatory surgical center (ASC) paymen… Read More
2019-08-02 18:55
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This Field Assistance Bulletin provides guidance and temporary penalty relief related to certain Form 5500 Annual Return/Report requirements for multiple employer plans (MEP… Read More
2019-08-02 18:45
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This document contains a notice of a five-year exemption issued by the Department of Labor (the Department) from the restrictions of the Internal Revenue Code of 1986, as am… Read More
2019-07-29 21:28
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SUMMARY: This document is a request for information regarding the definition of “employer” in section 3(5) of the Employee Retirement Income Security Act of 1974… Read More
2019-07-29 19:43
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SUMMARY: This document contains a final regulation under title I of the Employee Retirement Income Security Act (ERISA) that expands access to affordable quality retirement… Read More
2019-07-25 14:32
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The Pension Benefit Guaranty Corporation (PBGC) is requesting that the Office of Management and Budget (OMB) approve, under the Paperwork Reduction Act, a collection of info… Read More
2019-07-25 14:23
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This Field Assistance Bulletin provides guidance and temporary penalty relief related to certain Form 5500 Annual Return/Report requirements for multiple employer plans (MEP… Read More
2019-07-23 21:48
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This revenue procedure provides indexing adjustments for certain provisions under § 36B of the Internal Revenue Code. In particular, it updates the applicable percentag… Read More
2019-07-18 18:11
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This notice expands the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) under section 223(c)(2) of the Internal Revenue Cod… Read More
2019-07-17 13:25
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SUMMARY: PBGC is issuing a final rule amending its regulation on Mergers and Transfers Between Multiemployer Plans to implement procedures and information requirements for a… Read More
2019-07-15 14:53
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Summary of Updates: This Technical Release replaces the technical guidance issued January 11, 2017 with updated notice requirements for self-insured non-Federal governmental… Read More
2019-07-15 14:48
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SUMMARY: This document contains notice of pendency before the Department of Labor (the Department) of a proposed temporary five-year individual exemption from certain of the… Read More
2019-07-10 14:42
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Thus, under the Department’s Pathway 1 sub-regulatory guidance, and assuming that the Plan is adopted and operated as described in this letter, the Ace Plan Employers… Read More
2019-07-10 14:37
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At times, PBGC places ads in local and national newspapers to inform participants that the agency is taking responsibility for their plan. When this happens, PBGC pays all e… Read More
2019-07-08 17:49
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SUMMARY: The Pension Benefit Guaranty Corporation is amending its Privacy Act regulation to exempt a system of records that supports a program of insider threat detection an… Read More
2019-07-02 14:32
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SUMMARY: This document sets forth proposed regulations relating to the tax qualification of plans maintained by more than one employer. These plans, maintained pursuant to s… Read More
2019-06-27 22:15
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Link
https://www.hhs.gov/hipaa/for-professionals/faq/3014/uses-and-disclosures-for-care-coordination-and-continuity-of-care/index.html Read More
2019-06-26 16:45
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SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is making miscellaneous technical corrections, clarifications, and improvements to its regulations on Reportable Eve… Read More
2019-06-26 16:41
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Miscellaneous Corrections, Clarifications, and Improvements Proposed Rule: PBGC is proposing to make clarifications, corrections and improvements to four of its regula… Read More
2019-06-14 14:47
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SUMMARY: This document contains final regulations that revise the procedures for filing apprenticeship and training plan notices and “top hat” plan statements wi… Read More
2019-06-13 23:13
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The Departments of the Treasury, Labor, and Health and Human Services (the Departments) have issued final regulations allowing plan sponsors to offer individual coverage hea… Read More
2019-06-13 23:09
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Individual coverage HRAs may use this model notice to satisfy the notice requirement. To use this model notice properly, the HRA must provide information specific to the HRA… Read More
2019-06-13 23:04
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The new rules also increase flexibility in employer-sponsored insurance by creating another, limited kind of HRA that can be offered in addition to a traditional group healt… Read More
2019-06-13 22:59
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SUMMARY: This document sets forth final rules to expand opportunities for working men and women and their families to access affordable, quality healthcare through changes t… Read More
2019-06-13 14:01
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SUMMARY: The Department of Health and Human Services (“the Department”) is committed to ensuring the civil rights of all individuals who access or seek to access… Read More
2019-06-06 14:37
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Linkhttps://www.sec.gov/rules/interp/2019/ia-5249.pdf Read More
2019-06-06 14:34
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Summary Annual Report for (name of plan)
This is a summary of the annual report of the (name of plan, EIN and type of welfare plan) for (period covered by this report). The… Read More
2019-06-06 14:28
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SUMMARY: The Securities and Exchange Commission (the “SEC” or the “Commission”) is publishing an interpretation of the standard of conduct for invest… Read More
2019-06-06 14:24
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SUMMARY: The Securities and Exchange Commission (the “Commission”) is adopting a new rule under the Securities Exchange Act of 1934 (“Exchange Act”)… Read More
2019-06-06 14:14
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The U.S. Department of Labor’s regulations require that an independent qualified public accountant audit the plan’s financial statements unless certain condition… Read More
2019-05-31 22:19
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This document contains a proposed regulation regarding withholding on certain periodic and nonperiodic distributions under section 3405, other than eligible rollover distrib… Read More
2019-05-29 14:09
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This revenue procedure provides the 2020 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code.
Linkhttps… Read More
2019-05-23 15:41
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Linkhttps://www.reginfo.gov/public/do/eAgendaMain?operation=OPERATION_GET_AGENCY_RULE_LIST¤tPub=true&agencyCode=&showStage=active&agencyCd=1212&Ima… Read More
2019-05-23 15:39
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Linkhttps://www.reginfo.gov/public/do/eAgendaMain?operation=OPERATION_GET_AGENCY_RULE_LIST¤tPub=true&agencyCode=&showStage=active&agencyCd=1500&Ima… Read More
2019-05-23 15:36
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Linkhttps://www.reginfo.gov/public/do/eAgendaMain?operation=OPERATION_GET_AGENCY_RULE_LIST¤tPub=true&agencyCode=&showStage=active&agencyCd=1200&Ima… Read More
2019-05-16 00:29
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Effective May 15, 2019, the address for the Delinquent Filer Voluntary Compliance Program (DFVCP) lockbox changed to: DFVCP, PO Box 6200-35, Portland, OR 97228-6200. We will… Read More
2019-05-14 02:18
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On March 28, 2019, in State of New York v. United States Department of Labor, the United States District Court for the District of Columbia vacated portions of the Departmen… Read More
2019-05-10 14:35
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he Administration wants to ensure patients are not price gouged in emergency situations by out-of-network providers they could not choose.
In emergency situations, balance b… Read More
2019-05-10 14:20
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Section 4043 of ERISA requires that plan administrators and sponsors notify PBGC of the occurrence of certain events that may signal problems with a pension plan or business… Read More
2019-05-07 15:15
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SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is requesting that the Office of Management and Budget (OMB) approve, under the Paperwork Reduction Act, a collectio… Read More
2019-05-07 15:09
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SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to t… Read More
2019-05-03 13:55
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The Operational Compliance List (“OC” List) is provided per Rev. Proc. 2016-37, Section 10, to help plan sponsors and practitioners achieve operational complianc… Read More
2019-05-02 22:20
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Linkhttps://www.hhs.gov/sites/default/files/final-conscience-rule.pdf Read More
2019-05-02 13:31
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This revenue procedure, consistent with the process described in Rev. Proc. 2016-37, 2016-29 I.R.B. 136, provides for a limited expansion of the determination letter program… Read More
2019-05-01 14:43
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SUMMARY: The Pension Benefit Guaranty Corporation is amending its multiemployer reporting, disclosure, and valuation regulations to reduce the number of actuarial valuations… Read More
2019-04-29 16:01
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SUMMARY: This notificationis to inform the public that the Department of Health and Human Services (HHS) is exercising its discretion in how it applies HHS regulations conce… Read More
2019-04-13 20:15
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An individual who is a 2-percent shareholder of an S corporation pursuant to the attribution of ownership rules under § 318 is entitled to the deduction under § 16… Read More
2019-04-08 14:24
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We are pleased to announce the release of the second quarter update to the 2018–2019 Priority Guidance Plan.
Linkhttps://www.irs.gov/pub/irs-utl/2018-2019_pgp_2nd_quar… Read More
2019-04-05 14:45
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The CMS Division of National Standards, on behalf of HHS, is launching the Compliance Review Program to ensure compliance among covered entities with HIPAA Administrative Si… Read More
2019-04-04 18:24
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ongress enacted IRC Section 409(p) in 2001 (P.L. 107-16 Sec. 656) to prevent S corporation employee stock ownership plans (ESOPs) from continuing to be used as abusive tax s… Read More
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