"This In Focus describes ... provisions of the Butch Lewis Emergency Pension Plan Relief Act of 2021 ... A separate In Focus ... details Section 9704 in Subtitle H.... [1] Temporary delay of designation of multiemployer plans as in endangered, critical, or critical and declining status.... [2] Temporary extension of the funding improvement and rehabilitation periods for multiemployer plans in critical and endangered status for 2020 or 2021.... [3] Adjustments to funding standard account rules.... [4] Extended amortization for single employer plans.... [5] Modification of special rules for minimum funding standards for community newspaper plans.... [6] Cost of living adjustment freeze." [IF 11766, Feb. 23, 2021; updated Mar. 18, 2021]