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ARTICLE · 11 JANUARY 2021

Appropriations Act Includes Several Provisions Applicable To Qualified Retirement Plans

Reinhart, Boerner, Van Deuren SC
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The Consolidated Appropriations Act of 2021 (CAA) includes several provisions affecting qualified retirement plans.

United StatesEmployment and HR
Emily Pellegrini
Emily Pellegrini
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The Consolidated Appropriations Act of 2021 (CAA) includes several provisions affecting qualified retirement plans. A relaxation of the partial plan termination rules should provide relief to plans which see unusual turnover in the number of active participants during the COVID-19 pandemic. Other provisions, including an amendment of the CARES Act which allows coronavirus related distributions to be made from money purchase pension plans, may provide retroactive relief to plan sponsors. Finally, a series of disaster relief provisions is intended to assist participants affected by certain non-COVID disasters in the past year. Although plan sponsors may wish to adopt some of the disaster relief provisions, plan sponsors are not required to take any action based on the CAA.

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