Thursday, April 23, 2009

IRS Notice 2009-31 – Election and Notice Procedures for Multiemployer Plans Under Sections 204 and 205 of WRERA

Part III --- Administrative, Miscellaneous, and Procedural

IRS Notice 2009-31 – Election and Notice Procedures for Multiemployer Plans Under Sections 204 and 205 of WRERA

Election and notice procedures for multiemployer plans under sections 204 and 205 of WRERA. This notice provides guidance for sponsors of multiemployer defined benefit plans relating to the elections described in sections 204 and 205 of the Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (WRERA), and on the notice required to be provided if a plan sponsor makes an election under section 204.

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