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ARPA Funding Relief for Single Employer Defined Benefit Plans
Foley & Lardner LLPLink to more items from this source
[Guidance Overview]
May 21, 2021

"This 'relief' does not in any way reduce the benefits for which the plan is liable. However, it does change the description of that liability for certain purposes and the required amortization period to give contributing employers a longer period of time to make necessary plan contributions. Basically, this new rule allows employers to 'kick the can down the road' and extend unfunded liability longer than the current law allows."

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