The IRS issues guidance on the elections described in Sections 204 and 205 of WRERA applicable to multiemployer defined benefit plans.
Document Excerpt
This notice provides guidance for sponsors of multiemployer defined benefit plans relating to the elections described in sections 204 and 205 of the Worker,Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (WRERA), and on the notice required to be provided if a plan sponsor makes an election under section 204.
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