Benefits Forward

This decision follows the earlier decision by the Virgina court finding the individual mandate unconstitutiona. The Florida court similarly found the individual mandate unconstitutional but also found that its provision was not severable from the remainder of the law.

January Edition of Employee Plans News discusses opening of new Determination Letter Cycle.

IRS releases transcript of its telephone conference on the basics of Roth IRA conversions.

The IRS issues corrections to previously issued hybrid plan rules.

The PBGC releases the lump sum interest rates for February.

Notice 2011-9 modifies and supersedes Notice 2010-71regarding the Affordable Care Act’s excise tax on certain manufacturers of prescription drugs.

The DOL releases a notice of public hearing and comment on the proposed regulatory changes to the definition of fiduciary.

The January Edition of the IRS’ Employee Plans News includes a discussion of the treatment of Qualified Charitable Distributions for 2010 and 2011.

Interim final regulations from HHS on the Affordable Care Act’s provisions governing medical loss ratios.

Notice 2011-7 provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code as in effect for plan years beginning before 2008.