Covid relief legislation helps single-employer pensions

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March 2021


The American Rescue Plan Act of 2021 makes significant changes to funding requirements for single-employer pension plans. In particular, it extends both the funding interest rate stabilization period and the period of amortization for unfunded liabilities. 

The takeaway

Please contact your local PwC professional if you would like assistance in evaluating the potential impact of this legislation or to conduct a more thorough assessment of retirement plan objectives and funding policies.

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Cornel Nolte

Workforce of the Future Leader, PwC US

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