"The guidance covers the rules under Code Sec. 432(k) for plan sponsors that are required to reinstate certain previously suspended benefits as a condition of receiving special financial assistance from the PBGC under section 9704 of [ARPA]. The IRS also provides guidance on whether make-up payments with respect to previously suspended benefits are eligible to be rolled over to another eligible retirement plan under Code Sec. 402(c), and the extent to which any special financial assistance received by the plan is not taken into account in determining contributions required under Code Sec. 431."  MORE >>