Excerpt: [The bill places] a one year moratorium on required minimum distributions from individual retirement accounts for 2009.... The funding target under the Pension Protection Act of 2006 (PPA) is phased in over three years.... For purposes of staving off restrictions on benefit accruals as a result of being less than 60% funded, plans would be able to lookback to the previous plan year for purposes of determining their funding status as it would apply to benefit accrual limits only.  MORE >>