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Publications

January 2024

IN THIS ISSUE • SECURE 2.0: Operational Guidance for 2024 • Limits on Eligibility for Purchase of Permissive Service Credit • Return to Work After Retirement Considerations • No Surprises Act Update • Tri-Agencies Request for Information Regarding Coverage of Over-the-Counter Preventive Services • Recent Court Ruling Impacts Whether Plans Must Count Drug Coupons Towards the MOOP
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A Comprehensive Funding Policy: The Recommended Instrument for Navigating Public Plan Funding

A funding policy for a public sector defined benefit pension or OPEB plan is a systematic set of rules and procedures used to determine the annual funding contribution requirements to be made by the employer(s) in a specific year or a series of years. Establishing and reviewing a comprehensive funding policy will help govern decision making that will lead to better financial outcomes and improved benefit
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September 2023

IN THIS ISSUE • IRS Guidance on Self-Correction under SECURE 2.0 • SECURE 2.0 Provides Flexibility in Overpayment Recovery • Tri-Agencies Propose Sweeping Changes to Mental Health Parity Rules • Hospital and Fixed Indemnity Proposed Rule • IRS Issues Guidance on COVID-19 Testing and Preventive Care for High Deductible Health Plans
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May 2023

IN THIS ISSUE • Impact of SECURE 2.0 on Governmental Plans • IRS Ruling on Retiree Medical Benefits to Active Employees • End of the COVID-19 Public Health Emergency and National Emergency • Implications of Braidwood: The ACA Preventive Care Decision
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Important ASOP No. 4 Changes Affecting Public Plan Actuarial Valuations

The Actuarial Standards Board (ASB) adopted a revision to Actuarial Standard of Practice (ASOP) No. 4, Measuring Pension Obligations and Determining Pension Plan Costs or Contributions. The revised ASOP will be applicable to actuarial valuations performed beginning in the spring of 2023. This article highlights some of the revisions to ASOP No. 4 and its implications for public pension plans.
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January 2023

IN THIS ISSUE • Pension Plans Legislative Update • Establishment of 403(b) Plan Determination Letter Program • Social Security Fairness Act Update • Health Legislative Update • Extension and Good Faith Relief for Prescription Drug Reporting • Final Regulations on the Premium Tax Credit “Family Glitch”
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September 2022

IN THIS ISSUE • Pension Plans Legislative Update• Actuarial Equivalence Assumptions Litigation Update• Health Legislative Update• Proposed Regulations on the Premium Tax Credit “Family Glitch”• ACA Section 1557 Nondiscrimination Proposed Rule
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May 2022

IN THIS ISSUE • Legislative Update• IRS Updates Safe Harbor Methods for Meeting the “Substantially Equal Periodic Payment” Exception• Relief from Post-Retirement Hours and Earnings’ Limitations• Mental Health Parity 2022 Report to Congress• Surprise Billing Update• Reminder: Transparency in Coverage Machine Readable File Posting
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