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Text of IRS Notice 2010-55: Alternative Amortization Schedule for Single-Employer Plans under PRA 2010 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 30, 2010
3 pages. Excerpt: This notice provides guidance on the availability of special funding rules for single employer defined benefit plans under ? 430(c)(2)(D) of the [Code], as added by ... the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 ... for a plan year for which the Form 5500 (and Schedule SB) has been filed. This notice also describes anticipated future guidance that will apply for sponsors of singleemployer defined benefit pension plans with respect to an election to use these special funding rules.

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