This valuable resource reproduces the full text of the tax provisions contained in the Pension Protection Act of 2006 that amend the IRC and the Joint Committee on Taxation’s Technical Explanation of the Act, which explains the current law, the changes made, and when each of these changes will go into effect.

Pension Protection Act of 2006 — Text of H.R. 4 and JCT Explanation indicates legislative intent and is particularly helpful pending the issuance of final regulations in areas where the Code is unclear.

Congressional intent is regarded by Courts as very high authority in determining how to apply new law. For this reason, Pension Protection Act of 2006 — Text of H.R. 4 and JCT Explanation is a valuable addition to any tax library.