"This notice provides guidance under Section 432(k) ... to sponsors of multiemployer defined benefit pension plans that are required to reinstate certain previously suspended benefits as a condition of receiving special financial assistance under Section 4262 of [ERISA]  ... This notice also provides guidance on whether make-up payments with respect to previously suspended benefits under Section 432(k)(2)(A)(ii) of the Code are eligible to be rolled over to another eligible retirement plan under Section 402(c). In addition, this notice provides guidance on how to apply the rule in Section 432(k)(2)(D)(i) under which any special financial assistance received by the plan is not taken into account in determining contributions required under Section 431."

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