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IRS and PBGC Provide Clarification on Contribution Deadline for Defined Benefit Plans
Faegre Drinker Link to more items from this source
[Guidance Overview]
Dec. 29, 2020

"[IRS Notice 2020-82 extends] the deadline for required minimum contributions for single-employer defined benefit pension plans that would otherwise be due during the 2020 calendar year, from January 1, 2021, to January 4, 2021. On the same day, the PBGC issued complementary guidance, in Technical Update 20-2, to reflect the January 4, 2021, deadline established by the IRS in the Notice when calculating variable-rate premiums."

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