N-2022-31: Guidance Regarding the Changes Made by the American Rescue Plan Act to the Election of Alternative Minimum Funding Standards for Community Newspaper Plans under Section 430(m)

Notice 2022-31 provides guidance regarding the changes made by section 9707 of the American Rescue Plan Act of 2021 to the election of alternative minimum funding standards under section 430(m) of the Internal Revenue Code for a defined benefit pension plan that is a community newspaper plan or any other plan that is sponsored by an eligible newspaper plan sponsor.

Notice 2022-31 will be in IRB: 2022-29, dated July 18, 2022.

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