The CARES Act permits plan sponsors with defined benefit pension contributions due in 2020 to delay their contributions until January 1, 2021. IRS has just clarified the rules that apply to delayed contributions.
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Recent IRS guidance has focused mostly on defined contribution plans and IRAs, but deferred compensation and defined benefit plans have COVID-19 issues as well.
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The IRS has provided some short term relief from some of the requirements.
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