Benefits Forward

Notice 2010-40 provides guidance as to the corporate bond weighted average interest rate and the permissible range for purposes of Section 412(b)(5)(B)(ii)(II).

The DOL, in conjunction with the SEC, provides guidance to fiduciaries on target date funds including evaluating such investments.

Link to article by Charles Shulman, Esq. on the Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA), which expands the State Children’s Health Insurance Program of 1997 (SCHIP or CHIP).

Revenue Ruling 2010-13 contains the average premiums by State to be used for purposes of calculating the small business tax credit under the Patient Protection and Affordable Care Act.