Home > Uncategorized > IRS issues proposed regulations – Section 436

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!

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  1. gary Frey
    September 13th, 2007 at 14:12 | #1

    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

  2. September 13th, 2007 at 14:34 | #2

    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.

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