IRS Extends Additional Deadlines Due to COVID-19 in Notice 2020-35 | Practical Law
The Internal Revenue Service (IRS) has issued Notice 2020-35, which postpones the deadlines for certain actions that are due to be performed on or after March 30, 2020, and before July 15, 2020, with respect to employee benefit plans because of the hardship caused by the COVID-19 pandemic. The Notice amplifies the relief provided in Notice 2020-23.