Notice 2020-82: Implementation of the CARES Act Extended January 1, 2021 Due Date for Contributions to Defined Benefit Plans

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IRS GuideWire November 16, 2020

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Issue Number:    N-2020-82

Inside This Issue

Notice 2020-82 provides that the IRS will treat a contribution to a single-employer defined benefit pension plan with an extended due date of January 1, 2021 pursuant to § 3608(a)(1) of the CARES Act, as timely if it is made no later than January 4, 2021 (which is the first business day after January 1, 2021).

Notice 2020-82 will appear in IRB 2020-49, dated Nov. 30, 2020.

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