Special Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act

TD 9467 (REG-139236-07), Notice 2020-61 (Special Rules for Single Employer Defined Benefit Pension Plans under the CARES Act):Notice 2020-60 (Election of Alternative Minimum Funding; Notice 2021-48 (G

OMB: 1545-2095

IC ID: 242616

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Special Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act
 
No Unchanged
 
Required to Obtain or Retain Benefits
 
26 CFR 1.436 26 CFR 1.430

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