The Pension Protection Act of 2006 (signed into law in August 2006) changed the documentation rules for non-cash charitable contributions. The knee-jerk reaction is to focus on these new rules as merely requiring more receipts when we donate household items to a local...
Employer retirement plan liability can stem from plan choice (e.g., a traditional “defined benefit” pension that requires the employer to commit to a specified level of retirement benefits no matter how the plan’s invested funds perform). Liability...
Carpe Opportunitatem: Think Beyond PPA’06-Required Participant Communications By Lydia Moore, Sibson Consulting, a Division of Segal, New York, NY The Pension Protection Act of 2006 (PPA ’06) requires employers that sponsor defined benefit (DB) retirement...
