Interim WRERA Election Multiemployer Plans Disclosure

This document is about an interim election for multiemployer pension plans under the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA). It allows plan sponsors to temporarily freeze the plan's funded status to be the same as the prior year, and provides options to extend the Funding Improvement or Rehabilitation period by three years. The document includes instructions for plan sponsors to complete and submit this election to the IRS.