Pension Protection Act of 2006 — Law, Explanation and Analysis, provides the most comprehensive and practical guidance available to pension, tax and legal professionals needing to make sense and apply the changes enacted in this bill — the most significant in decades!

CCH editorial staff, along with leading practitioners, provide clear and practical guidance on the many new rules in this timely reference, offering full coverage of all provisions, so pension plan administrators, benefits consultants and, tax and legal professionals can quickly understand, comply with, and plan under the new law.

Topics covered include:

• Strengthening of funding rules for defined benefit pension plans
• Funding relief for airlines in the form of a longer amortization period and a higher amortization rate
• Providing investment advice to plan participants
• Making permanent the retirement savings incentives enacted under EGTRRA
• Creating a safe harbor to encourage employers to offer automatic enrollment in their defined contribution plans
• Strengthening disclosure rules for plan administrators
• Making the "saver's credit" permanent
• Allowing direct rollovers from retirement plans to Roth IRAs
• Allowing small employers to establish a combined defined benefit/401(k) (DB/K) plan
• ...And more!