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In Notice 2002-7, IRS Extends Deadlines for Minimum Funding
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Jan. 25, 2002
All plans whose Code section 412(c)(10) deadline was between September 11 and September 23, 2001 have until September 24, 2001 to have made the contribution; plans directly affected by the terrorist attacks (defined in the notice) whose deadline is between September 11, 2001 and February 11, 2002 have until February 12, 2002.

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