[20210318]IF11766_2021美国救援计划中的养老金规定.pdf

https:/crsreports.congress.gov Updated March 18, 2021Pension Provisions in the American Rescue Plan of 2021This In Focus describes all but one of the pension provisions in Title IX, Subtitle H, of the American Rescue Plan Act of 2021 (P.L. 117-2). Another In Focus details the special financial assistance to multiemployer plans in Subtitle H (CRS In Focus IF11765, Special Financial Assistance to Multiemployer Plans). Description of Provisions Temporary Delay of Designation of Multiemployer Plans as in Endangered, Critical, or Critical and Declining Status Multiemployer defined benefit (DB) pension plans annually certify the plans financial statusknown as the plans zone status. A plan can be in endangered, seriously endangered, critical, or critical and declining status (or no category if none of these apply). Multiemployer DB plans that report a status other than no category must take measures to improve their financial condition. Section 9701 permits plans to keep their zone status from the previous plan year, at the discretion of the plan, for either (1) the first plan year beginning during the period from March 1, 2020, through February 28, 2021, or (2) the succeeding plan year.