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Hot Topics

March 2018

• Final Rule on Disability Claims Applies to Claims Filed After April 1, 2018; No Further Delay

February 2018

• CMS Announces First States where Beneficiaries Will Receive New Medicare Cards

December 2017

• Employers and Providers Now Have More Time to Issue Health Coverage Forms in 2018

October 2017

• Missing Participants with Unpaid Required Minimum Distributions — IRS Releases Helpful Guidance for Plans Undergoing IRS Plan Audits

• DOL Proposes Delaying January 2018 Applicability Date of Disability Claims Regulation

• Treasury’s Final Pension Mortality Regulations Are Effective for 2018 Lump-Sum Payments; Delay to 2019 Possible for Funding

June 2017

• DOL Asks for More Information on Fiduciary Rule; 15-day Comment Period on Extending Delay

• Fiduciary Rule Applicable on June 9

May 2017

• PBGC Clarifies Early Warning Program Still Triggered Only by Transaction or Event

• DOL Rules on Retirement Savings Programs Run by States and Cities for Private Workers Nullified

April 2017

• Delays in DOL's Fiduciary Rule

• Final Financial Reporting Changes for Pension and OPEB Plans: How Will this Affect Your Plan?

March 2017

• DOL Increases Civil Penalties for Inflation

• FASB Updates Reporting Requirements for Master Trust Investments of Benefit Plans

• DOL Proposes 60-Day Delay for Fiduciary Rule, Asks for Quick Comments on Delay and Economic Analysis

February 2017

• With Change on the Horizon, Sibson's Advice for DC Plan Sponsors in 2017

January 2017

• President Trump's Executive Order on the Affordable Care Act and his Administration's Freeze on New Regulations

• Unanticipated Consequences of 401(k)s Highlighted in Wall Street Journal Article

• Treasury Proposes Requiring Use of New Defined Benefit Plan Mortality Tables

November 2016

• 30-Day Extension of the Deadline for 2016 Affordable Care Act Reporting by Employers and Plans

• Financial Reporting Changes for Pension and OPEB Plans: How Will this Affect Your Plan?

• ERISA Agencies Release Advance Copies of 2016 Form 5500 Annual Report

• Society of Actuaries Updates Mortality Improvement Factors for Pension Plans

October 2016

• IRS Updates Correction Programs to Reflect Changes in Determination Letter Program

• Large Pension and 403(b) Plans Under IRS Scrutiny: What Are the Red-Flag Issues?

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