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Pension Protection Act of 2006 -- The Defined Benefit Plan Provisions (PDF)
Eversheds Sutherland 
Sept. 8, 2006 20 pages. Excerpt: [The provisions] include: Replacement of the minimum funding standards of ERISA and the [IRC] for single-employer defined benefit plans; Restrictions on benefit increases and other provisions tied to a plan's funded status; Increases in the maximum deductible contributions to defined benefit plans and to a combination of a defined contribution plan and a defined benefit plan; Changes in premiums payable to the Pension Benefit Guaranty Corporation[.] |
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