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Defined Benefit Pension Plan Annual Funding Notice for Single-Employer Plans
Morgan Lewis
[Guidance Overview] Mar. 9, 2009
Excerpt: The notice requirements apply to plan years beginning on or after January 1, 2008. Plans are required to furnish funding notices no later than 120 days following the close of each plan year. Therefore, many plans are required to provide their first funding notice no later than April 30, 2009. For small plans with 100 or fewer participants on each day during the plan year preceding the year to which the notice relates, notice must be provided by the due date (taking into account any extensions) for filing the plan's IRS Form 5500.
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