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…