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Notice 2021-48, page 305.

Internal Revenue Bulletin 2021-33 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance on the changes to the funding rules for single-employer defined benefit pension plans under § 430 of the Internal Revenue Code that were made by §§ 9705 and 9706 of the American Rescue Plan Act of 2021.

EMPLOYEE PLANS; EMPLOYMENT TAX; EXCISE TAX

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▸Contents — Internal Revenue Bulletin 2021-33
Internal Revenue Bulletin 2021-33

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