Pension Protection Act

The Pension Protection Act of 2006

On August 17, 2006, President Bush signed the Pension Protection Act of 2006, H.R. 4, which was overwhelmingly approved by the House of Representatives and the Senate. The Act is one of the most far-reaching revisions of pension laws in the last 30 years. The Act revises single-employer and multi-employer pension funding rules for defined benefit plans, changes many cash balance and defined contribution plan rules, and liberalizes the investment advice rules. The Act also makes permanent the EGTTRA (Economic Growth and Tax Relief Reconciliation Act of 2001) provisions that were scheduled to expire after 2010. Many provisions of the Act were effective upon enactment, which was August 17, 2006.

The Pension Protection Act of 2006
in PDF format, 393 pages

Summary of the Act
in PDF format, 7 pages

Technical Explanation of the Act, prepared by the Joint Committee on Taxation
in PDF format, 386 pages

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