TEMPORARY RULE PREVENTING PARTIAL PLAN TERMINATION.

SEC. 209. [26 U.S.C. 411 note] TEMPORARY RULE PREVENTING PARTIAL PLAN TERMINATION. A plan shall not be treated as having a partial termination (within the meaning of 411(d)(3) of the Internal Revenue Code of 1986) during any plan year which includes the period beginning on March 13, 2020, and ending on March 31, 2021, if the number of active participants covered by the plan on March 31, 2021 is at least 80 percent of the number of active participants covered by the plan on March 13, 2020.