As we approach the midway point of 2010, plan sponsors should be aware of amendments that may be required to be made by the end of the year under the Pension Protection Act of 2006 (PPA), the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), and the Patient Protection and Affordable Care Act (PPACA).

Pension Protection Act of 2006

The deadline for most amendments under PPA was the last day of the first plan year that began on or after January 1, 2009 (December 31, 2009 for calendar year plans). In Notice 2009-97, the IRS extended the deadline to the last day of the first plan year that begins on or after January 1, 2010 for amendments related to...