Notice 2020-82: Implementation of the CARES Act Extended January 1, 2021 Due Date for Contributions to Defined Benefit Plans
Internal Revenue Service (IRS) sent this bulletin at 11/16/2020 10:12 AM EST
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Issue Number: N-2020-82Inside This IssueNotice 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. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |