The Internal Revenue Service posted to its Web site Dec. 19 a page
devoted to guidance for changes enacted under the Pension Protection
Act of 2006 (Pub. L. No. 109-280), signed into law Aug. 17.
The new law “is the most sweeping pension legislation in over
30 years and includes a number of significant tax incentives to
enhance and protect retirement savings for millions of
Americans,” IRS said.
The Web site links to specific information on the PPA posted on
other federal Web sites, including the White House and Department of
Labor.
The IRS Web site, which included a chart of PPA provisions and
effective dates, also listed newsletter articles and published
guidance related to the new law, along with a link to proposed
supplemental revisions to the Form 5500 annual return and report for
2008.
The IRS information page on the Pension Protection Act is at
http://www.irs.ustreas.gov/retirement/article/0,,id=165131,00.html.