"In particular, the ARA is asking for: [1] An automatic extension to October 15 for filing of the Form 5500 series for retirement plans with calendar year plan years (with corresponding extensions for non-calendar year plan years). [2] A 90-day extension to the deadline for correcting a failed ADP or ACP test and a 90-day extension of the period for distributing excess contributions and excess aggregate contributions under a plan ... without incurring a 10% tax under Code Section 4979 ... [3] A 120-day extension of the defined benefit plan restatement deadline (currently April 30, 2020). [4] A 90-day extension of the 1099-R e-filing deadline for employers (normally March 31, 2020). [5] Reasonable relief from notices required to be provided to plan participants[.]"