Guidance for Multiemployer Plans

Notice 2010-83  provides guidance for multiemployer defined benefit plans with respect to the special funding rules under Section 431(b)(8) as added by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010.

Document Excerpt

This notice provides guidance in the form of questions and answers for sponsors of multiemployer defined benefit plans with respect to the special funding rules under §431(b)(8), as added by section 211(a)(2) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010), Pub. L. No.111-192.

 

 

 

Link http://www.irs.gov/pub/irs-drop/n-10-83.pdf

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