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| IRS Provides Guidance to Multiemployer Plans on Funding Relief Under ARPA Cheiron  [Guidance Overview] Oct. 18, 2021 "Highlights of Notice 2021-57: [1] Election of prior year's zone status.... [2] Election to extend funding improvement or rehabilitation period.... [3] Timing and submission of elections.... [4] Special 30-year amortization rule and asset valuation method." |
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