IRS issues proposed regulations – Section 436
August 30th, 2007
Just in case you need to know …
http://www.treas.gov/press/releases/reports/reg11389107.pdf
Remember, this stuff is NOT on the exam!
Just in case you need to know …
http://www.treas.gov/press/releases/reports/reg11389107.pdf
Remember, this stuff is NOT on the exam!
Would like to know what Company’s this reg applies to.
And if the Co needs to apply and get approved to extend the time to fund the pension fund
This applies to non-multiemployer plans, which means single employer plans and multiple employer plans. I’m not sure about the second part of your question. All plans have until 8 1/2 months after the end of the plan year to pay their contributions. You don’t have to make an application – this is automatic.