Single-employer pension funding relief elections may require immediate action

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By Milliman Employee Benefits Research Group | 14 January 2011
CAB 11-01: Single-employer pension plan sponsors taking advantage of the funding relief provisions contained in a 2010 law may have only a brief window to formally make an election for either the 2009 or 2010 plan year (or both plan years) and to notify the PBGC, under the IRS's recently issued Notice 2011-3.