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ARTICLE · 17 JUNE 2016

Employee Benefits Update June 2016

Reinhart, Boerner, Van Deuren SC
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On May 13, 2016, the Pension Benefit Guaranty Corporation ("PBGC") issued an interim final rule that significantly increases the maximum daily penalty for failure to provide the notices required by ERISA section 4071...

United StatesEmployment and HR
Steven Huff
Steven Huff
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SELECT COMPLIANCE DEADLINES AND REMINDERS

  1. Forms 1095 B and 1095 C. If filing electronically, self-funded health plan sponsors and Applicable Large Employers ("ALEs") must file Forms 1095 B and 1095 C with the Internal Revenue Service ("IRS") by June 30, 2016. Electronic filing is required for entities filing at least 250 information returns.
  2. Forms 1094 B and 1094 C. If filing electronically, plan sponsors and ALEs must file the first Forms 1094-B and 1094-C with the IRS no later than June 30, 2016. These forms serve as transmittal forms for the Forms 1095-B and 1095-C.
  3. Summary of Description of Material Modifications for Calendar-Year Plans. Plan administrators of employee pension and welfare benefit plans must provide to each participant covered under the plan and each beneficiary receiving benefits under the plan a summary description of any material modifications ("SMM") to the plan and changes to the summary plan description. Administrators must provide

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