IRS provides guidance for sponsors of multiemployer defined benefit plans

 

Notice 2009-31 provides guidance for sponsors of multiemployer defined benefit plans relating to the elections described in sections 204 and 205 of the Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (WRERA), and on the notice required to be provided if a plan sponsor makes an election under section 204.  
Notice 2009-31 will be in IRB 2009-16, dated April 20, 2009

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