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Text of IRS Notice 2011-3: Funding Relief for Single-Employer Pension Plans Under PRA 2010 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 20, 2010
46 pages. Excerpt: Notice 2010-55 (2010-33 I.R.B. 253) states that the Service expects to issue future guidance on the special funding rules under PRA 2010 for single-employer plans. Notice 2010-55 also states that, in the case of a plan year that ends before the guidance is issued, the plan sponsor will be permitted to elect to use an alternative amortization schedule under PRA 2010 without regard to whether the Form 5500 (and Schedule SB) has been filed for that plan year. This notice constitutes the guidance anticipated in Notice 2010-55.
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