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IRS issues notices on Form 5500 reporting requirements for employers that wish to take advantage of pension funding relief enacted under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act. Notice 2010-55 for sponsors of single-employer defined benefit plans and Notice 2010-56 for sponsors of multiemployer defined benefit plans inform plan sponsors they still can elect pension funding relief for a particular plan year even if they have already filed a benefit plan Form 5500 and Schedule SB or Schedule MB for that plan year, says Judith Mazo of the Segal Co.
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