Rael & Letson’s Seattle Office Change of Address

Change of Address

Rael & Letson is happy to announce the relocation of our Seattle office effective May 1st, 2022.

We are committed to having no disruptions to our work due to this move.  Please be sure to update your contact records with our new address below.  Note that our email addresses, secure mail delivery, telephone and fax numbers remain unchanged.

Rael & Letson
601 Union Street, Suite 2415
Seattle, Washington 98101
Phone:  206-456-3340
Fax: 206-445-1840


We are grateful for our relationships with our clients and business associates.  The Rael & Letson team looks forward to continuing to serve you.

Thank you from your R&L Consulting and Actuarial Teams!

The American Rescue Plan Act of 2021

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“ARPA”). The American Rescue Plan Act of 2021 is a $1.9 trillion economic stimulus package designed to speed up the nation’s recovery from the economic and health effects of the COVID-19 pandemic. While it mostly targets pandemic relief, ARPA also contains pension plan relief for both multiemployer and single employer plans. Rael & Letson has prepared a summary that addresses the ARPA provisions affecting multiemployer pension plans.
Click here for a high-level summary of key Multiemployer Pension provisions of the American Rescue Plan Act of 2021

Summary of Special Financial Assistance Guidelines

On July 9, 2021, the PBGC and IRS issued interim final rules addressing the Special Financial Assistance (“SFA”) provisions from the American Rescue Plan Act (“ARPA”) of 2021. Government funding of the SFA is anticipated to provide an estimated $94 billion in assistance to more than 100 eligible plans covering more than 3 million participants and address the solvency of the PBGC’s Multiemployer Insurance Program.

Click Here for a summary of the Special Financial Assistance Guidelines