Pension Protection Act Blog

A little over a year ago, I started this blog to keep track of my notes about the Pension Protection Act. One of my first posts was about rollovers to nonspouse beneficiaries. One year and 126,210 visitors later, rollovers to nonspouse beneficiaries remain a hot topic.
Last week, the House of Representatives finally passed […]

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When the House of Representatives failed to act on the Pension Protection Technical Corrections Act of 2007 last week, it created a terrific end-of-the-year PPA question.
The question: Are plans required to provide rollovers to nonspouse beneficiaries?
The answer: Yes No Yes
The reason behind changing the answer from “Yes” […]

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The Pension Protection Act contains a variety of deadlines for applying different provisions. For example, for plan years beginning after December 31, 2006, the faster vesting schedule in Section 904 for employer non-elective contributions must be used.
Even though the plan will apply the different provisions of the Pension Protection Act according to […]

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The Wall Street Journal published a short article on the nonspouse beneficiary provisions in Section 829 of the Pension Protection Act. I missed the article on February 27th, but I was lucky that a friend of mine emailed me a copy. In the Personal Finance column, the article provides a short summary of […]

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