Internal Revenue Bulletin:  2009-20 

May 18, 2009 

EMPLOYEE PLANS


Table of Contents

Notice 2009-42 Notice 2009-42

Extension of date for multiemployer plans to elect relief under sections 204 and 205 of WRERA. This notice provides guidance to multiemployer plans making elections described in sections 204 and 205 of the Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (WRERA). This notice also extends the time period for making elections described in section 204. This notice hereby substitutes “June 30, 2009,” for “April 30, 2009” in the paragraph above and wherever else it appears in Notice 2009-31. Notice 2009-31 modified.


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