About the announcement
May 21, 2020
The COVID-19 pandemic creates challenges that are likely to hinder employers in discharging their obligations with respect to defined benefit pension programs. In response, the Department of Labor (DOL), the Internal Revenue Service (IRS), and the Pension Benefit Guaranty Corporation (PBGC) have each recently issued guidance and relief related to requirements under their respective purviews. For plans subject to the Employee Retirement Income Security Act (ERISA), the key obligations and corresponding relief initiatives are summarized in this coronavirus announcement.
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