Annual Funding Notice Timing?

[Craig Jacobs]

Does the recent IRS Notice 2020-23 apply to Annual Funding Notices?  Would they be delayed to July 15th as well or still due April 30th?

Thanks!

[Effen]

From what I am reading, 5500s, and now PBGC filings, have been extended, but so far, no extension for AFNs.

[Lou S.]

Correct me if I'm wrong but the AFN distribution timing, like the SAR, is tied to the due date of the 5500. So if the 5500 gets an extension, don't those Notices also get an extension? 

EDIT scratch that. 120 days after PYE.

 

[Mike Preston]

True for EOY valuation dates, but not true for BOY valuation dates (120 days).

[CuseFan]

with exception for small plans (under 100), which have essentially 7 months.