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IRS Gives Multiemployer Plans More Time to Freeze their Funding Status
Deloitte via BenefitsLink 
[Official Guidance] May 12, 2009
Excerpt: Responding to requests from plan sponsors for more time to decide whether to freeze their multiemployer plan's funding status under IRC ? 432, the Internal Revenue Service extended the election deadline from April 30 to June 30. Moreover, where the decision requires arbitration, the IRS will accept a timely contingent election that can be revoked later if the arbitration results in a decision not to freeze.
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