Benefits Forward

The IRS releases its fiscal year 2010 Employee Plans Work Plan.

Health Savings Account limits to remain unchanged for 2011.

The IRS has released the final regulations governing the diversification requirements of Section 401(a)(35).

The current edition of the IRS’ Employee Plans News includes a discussion of the new questionaire to be sent to 1200 sponsors of 401(k) plans.

Notice 2010-45 provides guidance on Section 48D enacted as part of the Patient Protection and Affordable Care Act.

The following is a Constitutional analysis of the individual mandate to maintain health care prepared by the Congressional Research Service for Congress.

Notice 2010-44 provides more formalized guidance on the small business health care reform tax credit including guidance on eligibility for the credit, calculating the credit and claiming the credit.

The PBGC has released the interest rate to be used in valuing lump sum payments for the month of June.

The DOL has issued an updated Fact Sheet on the electronic filing requirements for 5500s required to be filed under title I of ERISA.

The DOL has posted a list of special Frequently Asked Questions regarding electronic filing of 5500s by small businesses.