PBGC, Notice, Election of Multiemployer Plan Status (2007) resource Agency Guidances Member contributionOCEG Reviewed
This Notice establishes implementing procedures for a special election concerning multiemployer plan status that may be made under the Employee Retirement Income Security Act of 1974, as amended by the Pension Protection Act of 2006. Under these procedures, an eligible plan may elect to be a multiemployer plan for all purposes under ERISA and the Internal Revenue Code of 1986.
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Benefits in the News resource Books / Publications Member contributionOCEG Reviewed
Online daily newsletter containing links and summaries to news, analysis, opinions and government documents about employee benefit plans.
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Employee Plans News resource Books / Publications Member contributionOCEG Reviewed
The Employee Plans News is a periodic newsletter with retirement plan information for retirement plan practitioners - attorneys, accountants, actuaries and others - from Employee Plans (Tax Exempt and Government Entities (TE/GE) at the IRS).
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HR Daily Advisor resource Books / Publications Member contributionOCEG Reviewed
A free email newsletter from Business & Legal Reports (BLR), covering EEOC, FMLA, FLSA, ADA and other compliance needs.
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Human Resource Executive Online resource Books / Publications Member contributionOCEG Reviewed
Selected stories are available from the current issue. Links to all stories in current edition will be active 30 days after issue date.
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IRS, New Revenue Procedure Updates the Staggered Remedial (June 2007) resource Articles Member contributionOCEG Reviewed
Rev. Proc. 2005-66 laid out the basic structure and rules for issuing opinion, advisory, and determination letters and established the five-year remedial amendment cycle for individually designed plans and the six-year remedial amendment cycle for pre-approved plans. The Service and practitioner community are working to improve the operation and efficiency of this program. Rev. Proc. 2007-44, which supersedes Rev. Proc. 2005-66, clarifies and improves the DL program; however, we expect to continue to make appropriate adjustments to the program in the future. Rev. Proc.
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DOL, Pension Protection Act Of 2006 resource Agency Web Sites Member contributionOCEG Reviewed
The Pension Protection Act of 2006 requires:Companies that under-fund their pension plans to pay additional premiums; Extends a requirement that companies that terminate their pensions provide extra funding for the pension insurance system; Requires that companies measure the obligations of their pension plans more accurately; Closes loopholes that allow under-funded plans to skip pension payments; andRaises caps on the amount that employers can put into their pension plans.
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Technical Explanation of H.R. 4: Pension Protection Act of 2006 (JCT) resource Research / Studies Member contributionOCEG Reviewed
This document, prepared by the staff of the Joint Committee on Taxation, provides a technical explanation of the “Pension Protection Act of 2006,” as passed by the House of Representatives on July 28, 2006, and as considered by the Senate on August 3, 2006.
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IRS, Pension Protection Act of 2006 resource Agency Web Sites Member contributionOCEG Reviewed
The Pension Protection Act of 2006 (PPA), signed into law on August 17, 2006, is the most sweeping pension legislation in over 30 years and includes a number of significant tax incentives to enhance and protect retirement savings for millions of Americans.
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Pension Protection Act of 2006 (PL 109-280) resource National Laws Member contributionOCEG Reviewed
The Pension Protection Act of 2006 (PPA), signed into law on August 17, 2006, is the most sweeping pension legislation in over 30 years and includes a number of significant tax incentives to enhance and protect retirement savings for millions of Americans.
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