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|Text of IRS Notice Providing Additional Relief for Plans in Florida: 412 Minimum Funding Extensions (PDF)|
Internal Revenue Service [IRS]
Sept. 16, 2004
Excerpt: For any plan that is affected by the Florida Storms (an 'Affected Plan'), if the date described in § 412(c)(10) or 412(m) of the Code and § 302(c)(10) or 302(e) of ERISA for making contributions falls within the period beginning on August 11, 2004, and ending on October 14, 2004, then the date such contributions must be made is postponed to October 15, 2004.... For purposes of the notice, a plan is an Affected Plan only if ...
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