Pension & Benefits News IRS seeks comments on funding regs and notices
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Friday, December 4, 2020

IRS seeks comments on funding regs and notices

By Pension and Benefits Editorial Staff

The IRS is seeking comments on a revision of a currently approved collection of information concerning T.D. 9467, regulations providing guidance on the determination of the value of plan assets and benefit liabilities for purposes of the pension funding rules under the Highway and Transportation Funding Act of 2014 (HATFA; P.L. 113-159), IRS Notice 2020-60, guidance on the election of alternative minimum funding standards for community newspaper plans benefit pension plans under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), Division O of the Further Consolidated Appropriations Act, 2020 (P.L. 116-94), and IRS Notice 2020-61, special rules for single-employer defined benefit pension plans under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136).

Written comments should be received on or before December 21, 2020 and should be sent to: Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.

Source: 85 FR 67424.

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