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Article Index » employee benefits » pensions
Report Link IRS Issues Final Rule on Automatic Enrollment.
Ford & Harrison LLP - February 27, 2009
The Pension Protection Act of 2006 (the "PPA") amended the Internal Revenue Code to facilitate automatic contribution arrangements (also referred to as automatic enrollment) in section 401(k) plans, as well as in similar plans under sections 403(b) and 457(b) in the case of tax-exempt and governmental employers. More recently, the Worker, Retiree, and Employer Recovery Act of 2008 ("WRERA") added similar provisions to the rules relating to SARSEPs and SIMPLE IRAs.
Report Link IRS Issues Guidance on Pension Protection Act Provisions.
Vedder Price - March 15, 2007
The Department of Labor (DOL) has issued a Field Assistance Bulletin (No. 2007-1) providing some initial guidance on implementing the investment advice provisions of the Pension Protection Act of 2006 (PPA).
Report Link IRS Releases First Pension Protection Act Guidance.
Littler Mendelson, P.C. - February 02, 2007
On January 10, 2007, the IRS released Notice 2007-7, which provides guidance relating to several key provisions of the Pension Protection Act of 2006 (PPA). The guidance primarily relates to distributions from retirement plans. In this newsletter, we discuss the most salient features of this guidance and its effect on the following areas.
Report Link Department of Labor Issues Proposed Regulations on Default Investment Alternatives (pdf).
Vedder Price - October 24, 2006
The Pension Protection Act of 2006 amended ERISA, effective for plan years beginning in 2007, to provide 404(c) relief for plan fi duciaries who select default investment options for participants who fail to provide investment instruction. The Department of Labor (DOL) has recently issued a proposed regulation implementing provisions of the PPA pertaining to default investment alternatives.
Report Link Comprehensive Pension Reform Becomes Law: A Look At Changes Primarily Affecting Defined Contribution Plans.
Littler Mendelson, P.C. - October 20, 2006
After years of political debate and negotiation, the Pension Protection Act of 2006 was signed into law by President Bush on August 17, 2006. This landmark legislation arguably is the most comprehensive pension reform legislation since the enactment of ERISA in 1974. This newsletter summarizes some of the major defined contribution plan components of this new and important legislation and conveys some basic observations regarding them. A separate newsletter will summarize the major components of the legislation that relate to pension plans (including multiemployer plans) and cash balance plans.
Report Link Pension Protection Act Makes Sweeping Changes (pdf).
Hughes Hubbard & Reed LLP - September 21, 2006
The Pension Protection Act of 2006 (the “Act”), which was signed by the President on August 17, makes sweeping changes to the benefit plan provisions of the Internal Revenue Code and ERISA. This Advisory provides a general overview of certain of these changes.
Report Link President signs into law sweeping pension legislation (pdf).
Ogletree Deakins - September 11, 2006
H.R. 4 signed into law on August 17, 2006.
Report Link Special Edition - Pension Protection Act of 2006.
Ford & Harrison LLP - August 23, 2006
On August 3, 2006, Congress sent much-anticipated pension reform legislation to President Bush for signature. President Bush signed the Pension Protection Act of 2006 (the "PPA") on August 17, 2006. Some have called the PPA the most sweeping piece of pension legislation since the enactment of the Employee Retirement Income Security Act in 1974 ("ERISA").
Report Link Sweeping Pension Legislation Becomes Law (pdf).
Ogletree Deakins - August 18, 2006
Today, President George W. Bush signed into law H.R. 4, which will be known as the Pension Protection Act of 2006.

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