Posts tagged American Rescue Plan Act.

On March 11, 2021, President Biden signed into the law the American Rescue Plan Act (“ARPA”) containing $1.9 trillion in financial stimulus.  Though not highly publicized, the ARPA provides important relief related to plan funding for both single employer and multiemployer pension plans.  This article will focus solely on the single employer pension plan provisions of the ARPA.

Pension plans are required to maintain certain funding levels.  Funding levels are determined by a series of complex calculations usually performed by actuaries hired by plan sponsors.  These ...

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