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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
The House late on March 12, 2008 approved by voice vote the Pension Protection Technical Corrections Bill (H.R. 3361). The bill would make a number of technical and substantive changes to the Pension Protection Act of 2006 (PPA; P.L. 109280). The Senate passed its version of PPA technical corrections (S. 1974) on December 19, 2007 (see Pension Plan Guide Newsletter, Report No. 1716, January 7, 2008). The House bill differs from the Senate measure. Thus, the Senate needs to revisit the legislation when it reconvenes from its recess on March 31, 2008.
The measure would make revisions to the PPA funding rules for single-employer and multiemployer defined benefit plans, including the determination of a plan’s target normal cost and the determination of “at risk” status. Other technical corrections would make clarifying changes to the interest rate provisions, the PBGC’s missing participant program, reporting and disclosure and prohibited transaction rules, deduction limits, automatic contribution rules, rollovers, and health and medical benefits.
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