IRS Extends Year-End Deadline for Pension Plan Amendments Under Code Section 436

By on December 22, 2011

by Diane M. Morgenthaler, Natalie M. Nathanson and Maureen O’Brien

The IRS recently extended the deadline for defined benefit plan sponsors to adopt amendments to comply with Section 436 of the Internal Revenue Code of 1986, as amended (the Code).  Code Section 436 was added by the Pension Protection Act of 2006 (PPA) and contains limitations on benefit payments and accruals for defined benefit plans that do not meet the funding targets required by PPA.

Please click here for a discussion of the new deadlines.

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