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IRS Delays Effective Date of Certain Funding Regulations (PDF)
Prudential Retirement Link to more items from this source
[Guidance Overview]
Feb. 20, 2008

"Despite the delayed effective date of these regulations, the actual Pension Protection Act of 2006 (PPA) funding rules are still effective for plan years beginning on and after 2008. As a result, for plan years beginning during 2008, plan sponsors must comply with the new rules. However, for 2008, they may follow the proposed regulations, or may apply a reasonable interpretation of the PPA rules, subject to the following limitations[.]"

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