The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) signed into law on March 27 by President Trump provides some welcome funding relief for employers who sponsor single-employer defined benefit pension plans.  The new law generally provides that minimum required contributions that would otherwise be due during calendar year 2020, including quarterly installment payments, are not required to be made until January 1, 2021.  At that time, the contributions, adjusted for interest for the period beginning with the original due date for the contribution and ending on the payment date, must be made.  In addition, when determining the application of benefit restrictions in plan years that include the 2020 calendar year, a plan sponsor may apply the plan’s funded status for the last plan year ending before January 1, 2020.