Releasing the Pressure Valve for Single Employer Pension Plans under American Rescue Plan Act
Burr Forman
MARCH 23, 2021
Under the ARPA, underfunded single employer plans may amortize underfunding over an extended period of 15 plan years, rather than seven as previously allowed, for plan years beginning after December 31, 2021 or if the plan sponsor elects, plan year beginning after December 31, 2018, 2019, or 2020.
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