Part III --- Administrative, Miscellaneous, and Procedural IRS Notice 2010-56 – Special Funding Rules for Multiemployer Plans Under PRA 2010 This notice provides guidance on filing Form 5500 and Schedule MB for multiemployer defined benefit plans for plan sponsors who are considering use of the special funding rules under section 431(b)(8) of the Code, as added by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010), for a plan year for which the Form 5500 (and Schedule MB) is filed. This notice also describes anticipated future guidance that will apply for sponsors of multiemployer defined benefit pension plans with respect to the special funding rules. Related Links:
Monday, August 16, 2010
IRS Notice 2010-56 – Special Funding Rules for Multiemployer Plans Under PRA 2010
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