Although short in length, Section 3608 of the CARES Act is a powerful tool for employers that sponsor defined benefit pension plans. Congress recognized that in these uncertain times, employers were facing a dilemma: make pension contributions (for obligations that won’t be due in years) or make payroll and other short term costs. To help, Congress included Section 3608 in the CARES Act which allows plan sponsors to delay any required 2020 contributions to their defined benefit plans until January 1, 2021.