8/11/2006: Pension Reform and Much, Much More (Nixon Peabody LLP)

Excerpt: The new statute will dramatically change the funding landscape for defined benefit retirement plans. However, its reach extends well beyond just defined benefit plans. In fact, the PPA introduces new rules for defined contribution plans ..., validates the legality of cash balance and other hybrid pension plans, imposes new disclosure and reporting requirements, and makes permanent the expiring EGTRRA retirement plan enhancements. In short, there is something here for everybody.