The IRS releases Additional Regulations on limitations on suspension of benefits under certain Multiemployer plans.
Document Excerpts
SUMMARY: The Multiemployer Pension Reform Act of 2014 (“MPRA”), which was enacted by Congress as part of the Consolidated and Further Continuing Appropriations Act of 2015, relates to multiemployer defined benefit pension plans that are projected to have insufficient funds, within a specified timeframe, to pay the full plan benefits to which individuals will be entitled (referred to as plans in “critical and declining status”).
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Link
https://www.federalregister.gov/articles/2016/05/05/2016-10560/additional-limitation-on-suspension-of-benefits-applicable-to-certain-pension-plans-under-the
