us-ca/guidance/ftb/summary-of-federal-income-tax-changes/block-219 — Details of Public Law 117-2, section 9702 , Temporary Extension of the Funding Improvement and Rehabilitation Periods for Multiemployer Pension Plans in Critical and Endangered Status for 2020 or 2021 · Axiom

Axiom
California
Guidance
Ftb
Summary Of Federal Income Tax Changes
Block 219

Details of Public Law 117-2, section 9702 , Temporary Extension of the Funding Improvement and Rehabilitation Periods for Multiemployer Pension Plans in Critical and Endangered Status for 2020 or 2021

Official source

California automatically conforms to IRC section 432 under RTC section 17501(b), including this section’s five year extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for 2020 or 2021.

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