Pension Protection Act of 2006: Miscellaneous Highlights
By Lawrence J. Hass, J. Mark Poerio and Eric R. Keller
This is the third in a series of client alerts that we have issued on the Pension Protection Act of 2006 (PPA) passed by Congress on August 3, 2006. Our previous client alerts covered (1) the new rules on the provision of investment advice to participants in 401(k) plans, and (2) changes in the ERISA fiduciary responsibility requirements. This alert focuses on a variety of provisions in the legislation that will impact 401(k) plans, cash balance and pension equity plans, rabbi trusts, and other pension benefit arrangements.