Publications

Section Newsletter Articles on Pension Protection Act of 2006

Charitable Rollover Provisions of the Pension Protection Act of 2006 By Heather McPherson Elder Law, June 2007 During the last 10 years, the charitable community has lobbied Congress to permit owners of Individual Retirement Accounts (IRAs) and other qualified plans to make unlimited lifetime transfers to charities and to other charitable planning vehicles such as charitable gift annuities.
Not-for-profit organizations and donor provisions of the Pension Protection Act of 2006 By Donna F. Hartl Federal Taxation, June 2007 On August 17, 2006, the Pension Protection Act of 2006 was signed into law.
Overview of the multi-employer plan provisions in the Pension Protection Act of 2006 By Thomas Vasiljevich Federal Taxation, March 2007 The Pension Protection Act of 2006 (“PPA”), signed into law on August 17, 2006 by President Bush, contains significant changes for multi-employer plans.
Summary of Pension Protection Act of 2006 By Bernard G. Peter Corporate Law Departments, November 2006 On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (Act). All qualified retirement plans [i.e., plans that are established in accordance with the provisions of Section 401 of the Internal Revenue Code (Qualified Plans)] will be impacted in some way.