COVID-19 Plan Sponsor Resource Center
A comprehensive web page for Plan Sponsors with the latest coronavirus-related legislative and regulatory developments, as well as market updates and valuable resources.
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FAQs and Guidance
The documents below provide guidance and answer some of the frequently asked questions with regards to the federal tax filing extensions and suspending employer contributions mid-year.
American Rescue Plan: Pension Plan Funding Relief Summary
CARES Act Guidance 2020-61: Special Rules for Single-Employer DB Pension Plans
2020-52: IRS Guidance on Mid-Year Amendments to Certain Safe Harbor Plans
CARES Act Guidance 2020-51: Waiver of 2020 RMDs
CARES Act Guidance 2020-50: Coronavirus-Related Distributions and Loans
CARES Act Guidance - Section 2202
Suspending or Reducing Employer Contributions - Safe Harbor Plans
Suspending or Reducing Employer Contributions - Non-Safe Harbor Plans
Tax Filing and Payment Deadlines
The Impact of Furloughs vs. Layoffs on your Retirement Plan
Sample CARES Act Provision Letter for Use with Participants