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ERISA, establishes an important statutory. role for pension actuaries in the United States. As part of its statutory goal to protect the retirement se-. curity of Americaâs workers, ERISA requires tax-quali-. fied defined benefit plans to obtain an actuarial. valuation of plan reserves each year. When valuing the. plans râ eserves, the actuary is required by ERISA to act on. behalf of plan participants.
Summary The Patient Protection and Affordable Care Act (PPACA) requires benefit plans that provide coverage for dependents to cover adult children to age 26, effective for plan renewals beginning on or after September 23, 2010.randfathered plans may voluntarily offer to cover dependents to 26 without jeopardizing their grandfather status. In contrast, non-grandfathered plans are required to extend the coverage as of plan renewal on or after September 23, 2010, regardless of eligibility for other employer coverage.