The Internal Revenue Service has posted a pair of notices that implement provisions of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act (PRA) of 2010.

One notice, IRS Notice 2010-55, describes the funding rules sponsors of single-employer defined benefit pension plans can use to take longer to make up for funding shortfalls.

A second notice, IRS Notice 2010-56, describes the special PRA funding rules for multiemployer defined benefit plans.