Law & Policy
Law and Policy
Health, wealth and global news, views and analysis, written by Mercer legislative, regulatory and policy pros with practical insights for employers and benefit…
Eagerly awaited IRS guidance explains how defined benefit (DB) plan sponsors and actuaries should implement the pension funding relief in the American Rescue Plan Act (ARPA) of 2021 (Pub. L. No. 117-2). Notice 2021-48 dropped late on a summer Friday afternoon and covers the following (an upcoming GRIST will review the guidance in more detail):