The IRS has issued guidance that addresses questions about the special funding and benefit limitations rules for single-employer defined benefit pension plans under the CARES Act. In a nutshell, the special rules state that a contribution that would otherwise be required to be made during the 2020 plan year must be made by Jan. 1, 2021. Also, the IRS provides that special interest adjustment rules now apply to a contribution that’s made after the otherwise applicable deadline. Read Notice 2020-61 here:  Call or visit our website for more information!