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Expanded Annual Actuarial Certifications for Certain Multiemployer Plans Due March 31

Expanded annual actuarial certifications for multiemployer plans are due March 31 for calendar year plans. The IRS issued the reminder in the March 25 issue of Employee Plans News.
The Multiemployer Pension Reform Act of 2014, enacted on Dec. 16, 2014, revised the annual funding certification requirements for multiemployer plans by adding a new zone status and providing special rules for entering into and emerging from certain zones.
The revisions generally apply to certifications for 2015 and subsequent plan years. For calendar year plans, the 2015 certification is due by March 31, 2015.
Actuaries can submit the annual actuarial certification by email, e-fax or regular mail. Certifications must be filed by 90 days after the beginning of the plan year (March 31, 2015, for calendar year plans). The Employee Plans Compliance Unit (EPCU) doesn’t provide return-receipt acknowledgements.
File a certification using only one of the following methods:
Email: [email protected] (Note: IRS cannot guarantee internet security for incoming email submissions
E-fax: 855-215-7122
Mail: Internal Revenue Service Employee Plans Compliance Unit Group 7602 (TEGE:EP:EPCU) 230 S. Dearborn Street, Room 1700, 17th Floor, Chicago, IL 60604