Notice 2021-57, multiemployer defined benefit pension plans

Internal Revenue Service (IRS) sent this bulletin at 10/12/2021 01:37 PM EDT

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Oct. 12, 2021

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Issue Number: Notice 2021-57

Inside This Issue

Notice 2021-57 provides guidance to multiemployer defined benefit pension plan sponsors and actuaries on the application of funding relief under IRC § 431 and elections under IRC § 432 in accordance with §§ 9701, 9702 and 9703 of the American Rescue Plan Act of 2021, which provide relief for losses incurred on account of the COVID-19 pandemic.

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