# Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak
> **IRS** · Notification of relief; extension of timeframes. · Published 2020-05-04 · 85 FR 26351
## Document
- **Document number:** 2020-09399
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 26351
- **CFR reference:** 26 CFR 54
- **Publication date:** 2020-05-04
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/05/04/2020-09399/extension-of-certain-timeframes-for-employee-benefit-plans-participants-and-beneficiaries-affected)
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