The Pension Protection Act of 2006 (PPA), signed into law on August 17, 2006, is the most sweeping pension legislation in over 30 years and includes a number of significant tax incentives to enhance and protect retirement savings for millions of Americans.
For additional retirement plan information, see:
What's New
Notice 2008-73, 2008-38 I.R.B.
This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431.
Information on the PPA:
Published Guidance:
Newsletter Articles:
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Section 204(h) Notice Not Required in 2007 for Certain PPA Amendments/
IRS Issues Mortality Table to Calculate Defined Benefit Plans Lump Sums in 2008
( Employee Plans News, News Flash, November 6, 2007)
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All I Want for Christmas is Some Pension Protection Act Guidance
( Employee Plans News, Winter 2007)
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Provisions of the Pension Protection Act of 2006 Effective in 2007
( Retirement News for Employers, Fall 2006)
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Highlights of the EP-Related Provisions of the Pension Protection Act of 2006
(Retirement News for Employers, Summer 2006)
Other Information:
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Sample Automatic Enrollment and Default Investment Notice
A sample notice that plan sponsors may use to inform participants about their rights and obligations under the PPA "eligible automatic contributions arrangements" (EACAs) and "qualified automatic contributions arrangements" (QACAs).
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Text of proposal to make changes required by the Pension Protection Act of 2006 (PPA) to the Form 5500 Annual Return/Report filed for employee benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code).
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