1. Home
2. Publications & Videos
3. Hot Topics

Hot Topics

The items that appear on this page, along with notices of new publications and other resources, have been distributed to Sibson Consulting's social media followers and those who subscribe to our email distributions.

August 2016

• DOL Green Lights State Savings Programs for Private Sector Employees

• Excessive Fee Litigation Hits University 403(b) Plans

• Final Treasury Regulations on Allocation of Taxable Amounts Between Multiple Rollovers From Roth 401(k) and 403(b) Accounts

July 2016

• Complete Restructuring of Form 5500 Proposed for 2019

• IRS Issues Guidance Formalizing Determination Letter Program Changes

• DOL Increases Civil Penalties for Inflation

June 2016

• PBGC Issues Report on Financial Status of Single-Employer Insurance Program

• Treasury Issues Two Proposed Regulations on Deferred Compensation

April 2016

• PBGC Proposes Reduced Late Payment Penalties

• IRS Chief Counsel Advice Affecting Cash Balance Plans that Pay Lump Sums Greater than the Account Balance

• Proposed QSERP Changes to be Withdrawn

• DOL Issues Final Regulations Redefining Investment Fiduciary

• PBGC May Be Able to Pursue Equity Funds for Employer Liability Payments

• IRS Requests Paperwork Burden Comments on New Questions for 2016 Form 5500

March 2016

• PBGC Finalizes Changes to ERISA §4010 Regulation on Financial and Actuarial Reporting for Sponsors of Underfunded Pension Plans

• New Template for the Affordable Care Act’s Summary of Benefits and Coverage (SBC)

• April 30 Deadline for Readopting Pre-Approved DC Plans

• New Pension Accounting Methodology Wins Favor with Many Employers

February 2016

• IRS Says Do Not Respond to New Compliance Questions on the 2015 Form 5500

• Obama Administration’s Fiscal Year 2017 Federal Budget Proposals Affecting Retirement Plans and Savings

• Obama Administration’s Fiscal Year 2017 Federal Budget Proposes Modifying the Affordable Care Act’s Excise Tax

• IRS Opens Door for Mid-Year Changes to §401(k) and §403(b) Safe-Harbor Plans

• DOL Sends Final Fiduciary Regulation to OMB for Review

• Proposed Regulations on DB Plan Nondiscrimination Testing and QSERPs

January 2016

• Supreme Court Confirms Ruling in Amgen v. Harris

• FASB Proposes Updates to Accounting Standards for Defined Benefit Pension and Other Postretirement Benefit Plans

• IRS Reduces User Fees for VCP Submissions

• PBGC Updates Forms for New Reportable Event Regulations

• IRS Guidance on the Health Coverage Tax Credit

• PBGC Opens Premium Portal (MY PAA) for 2016 Filings

• Expiration Dates on Determination Letters Issued before January 4, 2016 No Longer Operative

December 2015

• Deadline for 2015 Affordable Care Act Reporting by Employers Extended by Several Weeks

• Déjà Vu All Over Again: Latest Budget Act Continues an All-Too-Familiar Pattern for Pensions

• PBGC Creates Electronic Filing Portal, Issues 2016 Premium Instructions

• No Legislative Restrictions on Fiduciary Rule Project

• IRS Issues Cumulative List for Final Determination Letter Cycle

• Spending Deal Delays Affordable Care Act’s 40 Percent Excise Tax on High-Cost Health Plans

• Advance Copies of 2015 Form 5500 Released: Are You Prepared for the New Requirements?

• PBGC Study: Estimated Risk Transfer Activity

• New IRS Guidance for Obergefell: How Will It Affect Your Plan?

• Original Form 5500 Extended Deadline Restored

• Bills to Delay, Amend or Repeal the Affordable Care Act's Excise Tax

November 2015

• What Is the Future of Health Care Benefits in Higher Education?

• Departments Release Final Rules on Various Provisions of the Affordable Care Act

• Guidance on State Savings Programs for Private Sector Employees

• PBGC 2015 Annual Report Shows Increased Single-Employer Deficit

• Treasury Issues Rules for Correcting Hybrid Plan Interest Crediting Rate; Delays Amendment Date

• Reminder: ACA's Transitional Reinsurance Fee Submissions Must Be Filed by November 16

• 2016 Medicare Part A and Part B Numbers Announced

October 2015

• Bipartisan Budget Act of 2015: Items of Interest for Plan Sponsors

• Treasury Issues Proposed Guidance Revising Federal Tax Code Definitions for Same-Gender Marriage

• Most Qualified Plan Limits and Social Security Benefits Will Not Increase in 2016

• DOL Issues New Guidance to Clarify “Economically Targeted Investment” Rules

• Society of Actuaries Updates its Projection of Mortality Improvement — Effect on Defined Benefit Pension Plans

• Projections for PBGC's Single-Employer Guarantee Program Continue to Improve

• GAO Recommends Congressional and Agency Actions to Facilitate State Pension Coverage for Private-Sector Workers

September 2015

• Hospital Pension Plan Managers Face Stiff Challenges

• IRS Issues Electronic Filing Waiver Request Procedures for Form 8955-SSA

• Treasury Issues Final Regulations on Minimum Required Pension Contributions

• GAO Examines QDIAs in Participant-Directed §401(k) Plans

• PBGC Issues Final Regulations on Reportable Events by Defined Benefit Plans

August 2015

• IRC §420 Transfers of Excess Pension Assets Extended to 2025

• IRS Announces Plans for Updating Mortality Tables — 2016 Tables Will Continue to Use the Current Mortality Basis

July 2015

• The Pension Benefit Guaranty Corporation Proposed Rules Would Limit Use of §4010 Reporting Exemption

• Calendar-Year Retirement Plans that Need an Extension to Comply with the New Requirement to File Form 8955-SSA Electronically Should Apply by July 31, 2015

• Anthem and Cigna Agree to Combine, Further Consolidating Health Insurance Industry

• IRS Webinar Series on ACA Provisions

• IRS Officially Announces Determination Letter Program Overhaul

• DOL Proposed Investment Fiduciary Definition Rule — Update

• GAO Is Asking for Information on DC Plan Eligibility and Vesting Rules

• Ending Lump-Sum Payouts for Retirees in Pay Status

• DOL Clarifies Fiduciary Duty to Monitor Under Safe Harbor Annuity Rules

June 2015

• United States Supreme Court Decision on Same-Gender Marriage

• United States Supreme Court Holds Affordable Care Act Subsidies Available in all States

• Updated Overtime Regulations Expected Any Day

• Public Hearing Dates Set and Comment Deadline Further Extended for Proposed Guidance on DOL Definition of an Investment Fiduciary

• IRS Committee on Exempt Organizations and Government Entities Releases Annual Report

• DOL Issues Report on Quality of Employee Benefit Plan Financial Audits

May 2015

• Supreme Court Confirms Duty to Monitor Investment Selections

April 2015

• Medicare Access and CHIP Reauthorization Act of 2015

• DOL Issues Proposed Guidance on the Definition of an Investment Fiduciary

• Updates from the IRS

• IRS Addresses Overpayment and Loan Corrections under EPCRS

March 2015

• Commentary on OptumRx and Catamaran Agreement to Combine

• IRS Extends Frozen DB Plan Nondiscrimination Testing Relief

• U.S. Supreme Court Hears Arguments in a Case Concerning Affordable Care Act Subsidies

February 2015

• Plansponsor.com: Managing Risks for DC Retirement Plans

October 2014

• Infographic of Key Findings from the 2015 Segal Health Plan Cost Trend Survey

• Plansponsor.com: Does Your DC Plan Support Participant Drawdown Strategies?

February 2014

• Health Benefit Plan Cost Trend Data Shows Slowest Growth Rate in 14 Years