Pension Protection Act restricts funding of certain nonqualified deferred compensation arrangements

In addition to its substantial overhaul of the rules regarding funding of tax-qualified defined benefit plans, the Pension Protection Act of 2006 (PPA), which became effective on August 17, 2006, imposes new restrictions on an employer's ability to fund nonqualified deferred compensation for ce...

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Veröffentlicht in:	Employee Benefit Plan Review 2006-12, Vol.61 (6), p.27
Hauptverfasser:	Levine, Howard J, Meyer, Joyce L, Rosenbaum, Michael D, Anderson, Marla B
Format:	Artikel
Sprache:	eng
Schlagworte:	Bankruptcy Compensation plans Compliance Deferred compensation Defined benefit plans Employees Employers Funding Nonqualified pension plans Pension plan funding Pension Protection Act 2006-US Pensions Rabbi trusts Restrictions Tax policy Taxation
Online-Zugang:	Volltext
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