18 pages. Topics addressed include:

• Application of Section 430(c)(8) of the Code and Section 9706 of the ARP
  • Effect of Section 9706 of the ARP on interest adjustments with respect to certain contributions made pursuant to Section 3608(a) of the CARES Act
  • Applying the ARP segment rates to statutory hybrid plan interest credits
• Manner and Timing of Making Elections under the ARP
• Rules for Elections under Section 430(f) of the Code as a Result of the ARP and Flexibility to Redesignate Contributions Between Plan Years
  • Election to add to a prefunding balance
  • Revocation of an election to use a prefunding balance or funding standard carryover balance
  • Revocation of an election to reduce a prefunding balance or funding standard carryover balance
  • Redesignation of plan year for contributions
• Changes in AFTAP under Section 436 of the Code as a Result of the ARP
  • Prospective application of change in benefit restrictions reflecting amendments made by the ARP
  • Retroactive application of change in benefit restrictions reflecting changes under the ARP
  • Rules with respect to elections under Section 3608(b) of the CARES Act
  • Recharacterization of contributions made to avoid benefit limitations pursuant to Section 436 of the Code
  • Corrections
• Reporting Requirements for Changes for the 2019 Plan Year
• Reporting Requirements for Changes for the 2020 Plan Year

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