Notice 2024-86, page 1429.

In order to ensure that plans, participants, beneficiaries, qualified beneficiaries, and claimants in disaster areas are not fur

Finding Lists begin on page ii.

ther adversely affected by Hurricane Helene, Tropical Storm Helene, and Hurricane Milton with respect to their employee benefit plans, certain timeframes are extended during the Relief Period established by this document. This document is jointly issued by the Departments of Labor and the Treasury, through the Employee Benefits Security Administration and the Internal Revenue Service, respectively, under section 518 of ERISA and section 7508A(b) of the Code.