The Pension Protection Act Blog

ROBS, or Rollovers as Business Startups, have been bouncing around the employee plans arena for a couple of years. I first hear an IRS official mention ROBS during the 2006 Cincinnati Benefit Conference as part of the presentation on tax avoidance transactions. This week, the IRS finally released a Memorandum of Understanding, or [...]

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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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