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Update: IRS extends certain deadlines for qualified plans and plan participants

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April 2020


IRS Notice 2020-23 activates the extension of several federal deadlines that apply for qualified plans and plan participants, including distributions of excess deferrals, loan repayments dates, and the remedial amendment period.  It also extends the deadline for making 83(b) elections.

The takeaway

IRS has issued several extensions for deadlines to file returns and pay taxes. We anticipate that IRS will continue to evaluate the need for extensions in the future. 

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Craig O’Donnell

Workforce of the Future, Rewards and Well-Being Leader, PwC US

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