{"abstract":"This document announces the extension of certain timeframes under the Employee Retirement Income Security Act and the Internal Revenue Code for group health plans, disability and other welfare plans, pension plans, and participants and beneficiaries of these plans during the COVID-19 National Emergency.","action":"Notification of relief; extension of timeframes.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"},{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/05/04/2020-09399.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"54","title":26},{"chapter":null,"citation_url":null,"part":"2560","title":29},{"chapter":null,"citation_url":null,"part":"2590","title":29}],"citation":"85 FR 26351","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"May 4, 2020.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2020-09399","effective_on":null,"end_page":26355,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/05/04/2020-09399.xml","html_url":"https://www.federalregister.gov/documents/2020/05/04/2020-09399/extension-of-certain-timeframes-for-employee-benefit-plans-participants-and-beneficiaries-affected","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-09399?publication_date=2020-05-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-05-04/2020-09399/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":199505,"last_updated":"2026-09-23 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-05-04/pdf/2020-09399.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-09399.pdf?1588259732","publication_date":"2020-05-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/05/04/2020-09399.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2020-0043","supporting_documents_count":0,"docket_id":"IRS-2020-0043","document_id":"IRS-2020-0043-0001","regulation_id_number":null,"title":"Extension of Certain Time frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID–19 Outbreak","checked_regulationsdotgov_at":"2020-12-03T04:30:11Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":26351,"subtype":null,"title":"Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":85}