Pension Protection Act of 2006: What Employers Should Consider Now For 2007

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The Pension Protection Act of 2006 (the “PPA”) significantly altered the employer-sponsored retirement plan landscape by amending dozens of provisions of the Internal Revenue Code and ERISA. We previously published an Employee Benefits Alert in September 2006 describing the provisions of the PPA that apply to tax-qualified defined contribution plans. This Alert discusses certain provisions of the PPA that are effective beginning in 2007. Immediate action may be necessary on the part of plan sponsors to comply with these provisions.

Please see full alert for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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