Guidance on MAP-21 Stabilization Rules

The IRS has released Notice 2012-61 providing guidance on the pension funding stabilization rules found in MAP-21.

Document Excerpt

 This notice provides guidance on the special rules relating to pension funding stabilization for single-employer defined benefit pension plans under amendments to the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA)1 made by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No.112-141. MAP-21 was enacted July 6, 2012, and contains a number of pension provisions in Division D (Finance).


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