IRS and PBGC Extend Deadlines Due to COVID-19 | Practical Law
The Internal Revenue Service (IRS) and the Pension Benefit Guaranty Corporation (PBGC) have each extended the deadlines for certain forms, filings, elections, and premium payments affecting retirement plans, health and welfare plans, and certain equity compensation because of the COVID-19 pandemic. The IRS provided this extension in Notice 2020-23 and the PBGC announced the extension in a press release.