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.