Additional Transitional Relief from PPA Funding Rules for Small Plans

 The IRS has issued a Notice expanding the transition relief for small plans previously provided in Notice 2008-21.

Document Excerpt

This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431.

Link  http://www.irs.gov/pub/irs-drop/n-08-73.pdf

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