Nova 401(k) Associates
Compensation Strategies Group, Ltd.
Nicholas Pension Consultants
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|American Academy of Actuaries Request for IRS Guidance Relating to Single-Employer Plan Funding Relief Provisions of ARPA (PDF)|
Pension Committee of the American Academy of Actuaries
July 23, 2021
"The following areas are those where plan sponsors are most in need of guidance....  Funding balance and contribution management ...  Making ARPA elections ...  Section 436 benefit restrictions and AFTAP certifications ...  Relief from late-payment penalties ...  Expected return on plan assets."
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