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IRS, PBGC Issue Guidance on Multiemployer Plan Benefit Suspensions and Plan Partitions
McGuireWoodsLink to more items from this source
[Guidance Overview]
June 18, 2015

"The Guidance provides that benefit suspension applications can be submitted beginning June 19, 2015, but also indicates that any submitted applications likely will not be approved prior to consideration of public comments on the proposed regulations and the subsequent issuance of final regulations. Moreover, applications submitted before the issuance of final regulations may need to be revised (including potential revisions to participant notices) or supplemented to take into account any differences that might be included in the final regulations. For these reasons, some struggling multiemployer plans may choose not to submit applications for benefit suspensions until final regulations are issued."

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