December Employee Plans News discusses Pension Relief Act Guidance

The December issue of the Employee Plans News includes a discussion of Notice 2011-3 providing guidance on the funding relief for single employer plans provided as part of the Pension Relief Act of 2010.

Document Excerpt


Notice 2011-3, issued on December 17, 2010, contains guidance on funding relief for single-employer defined benefitplans under Code §430(c), as amended by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, §201.


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