This alert covers on a high level the potential impact of a bill introduced Feb. 24 in Congress on multiemployer pension plans if the bill were to become law. Representative John Yarmuth (D-KY) introduced the American Rescue Plan Act of 2021 (H.R. 1319) in the House. The bill provides for COVID-19 relief, including the Butch Lewis Emergency Pension Plan Relief Act of 2021 (Butch Lewis EPPRA). This alert highlights five possible impacts of Butch Lewis EPPRA on plans.