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Pension Protection Act of 2006 (PPA)
Practical Law Glossary Item 6-503-2333 (Approx. 2 pages)
Glossary
Pension Protection Act of 2006 (PPA)
A federal law providing for comprehensive pension reform that addresses a variety of employee benefit plan topics including:
- Revised minimum funding requirements for defined benefit plans and multi-employer plans.
- Enhanced disclosure to participants regarding plan assets and liabilities.
- Stricter reporting requirements to the government for underfunded plans.
- Tax benefits to encourage retirement savings.