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ARTICLE · 12 DECEMBER 2011

IRS Extends Amendment Adoption Deadline To 2012 For PPA Defined Benefit Plan Funding Rules And Provides Sample Amendment

Reed Smith
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On November 29, 2011, the IRS issued Notice 2011-96, which extends the deadline for adopting an amendment to conform plan terms with the funding-based limits for defined benefit plans under Internal Revenue Code Section 436 as added by the Pension Protection Act of 2006 (the "PPA").

United StatesEmployment and HR
John Martini
John Martini
Lori Atkin
Lori Atkin
Dennis Bonessa
Dennis Bonessa
Kenneth Levine
Kenneth Levine
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On November 29, 2011, the IRS issued Notice 2011-96, which extends the deadline for adopting an amendment to conform plan terms with the funding-based limits for defined benefit plans under Internal Revenue Code Section 436 as added by the Pension Protection Act of 2006 (the "PPA"). The IRS also provided a sample amendment that plan sponsors may adopt for this purpose.

The PPA funding-based limits include restrictions on benefit accrual and forms of payment available under defined benefit plans that fall below certain funding levels.

Extended Deadline

The deadline for adopting an amendment to comply with the above-referenced PPA provision has been extended for one year to the last day of the first plan year beginning on or after January 1, 2012 for most plans (i.e., December 31, 2012 for calendar year plans). For collectively bargained plans and certain other plans, this deadline may be later.

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