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Detailed Description of Code Section 436 Restrictions on Single-Employer Defined Benefit Plans (PDF)
Prof. Kathryn J. Kennedy, The John Marshall Law School 
[Guidance Overview] May 15, 2009
18 pages. Excerpt: The Pension Protection Act of 2006 ... established a new code section -- section 436 -- that imposes benefit restrictions for underfunded single-employer defined benefit plans.... This report examines the proposed regulations and the impact they will have on single employers that maintain defined benefit plans during 2008 and beyond.... Because the rules affect the plan's qualification and the sponsor's fiduciary responsibility under Title I of ERISA, they are important not only to actuaries, but to employee benefits attorneys as well.
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