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April 2021

Just the FACTs

ARP Act – Single Employer Pension Plan Relief

“Fresh Start” and Extended Amortization Funding Shortfalls The Act provides a “fresh start” on the amortization of a single-employer plan’s underfunding. For the plan year beginning in 2022 (or, if elected by the plan sponsor, a plan year beginning in 2019, 2020, or 2021), all of the plan’s shortfall amortization Read more…

By FACT on Broadway, 4 yearsApril 12, 2021 ago
Just the FACTs

ARP Act – Multiemployer Pension Plan Relief

Financial Assistance for Severely Underfunded Multiemployer Plans The Act creates a special financial assistance program to ensure the solvency of severely underfunded multiemployer plans by providing a lump sum payment such that the plans can pay all benefits through 2051. This funding is not a loan and there is no Read more…

By FACT on Broadway, 4 yearsApril 12, 2021 ago
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