Research Reports

The Pension Protection Act of 2006 represents the most sweeping piece of 401(k)and defined contribution legislation since the establishment of 401(k) plans in 1974.

Notably, the act calls for more than 25 sets of regulation from the DOL’s Employee Benefit Security Administration, some which were released in 2006 and many more which are planned for 2007. And that’s just the tip of the regulatory iceberg…

Now, in one convenient volume, IOMA reviews the sweeping Pension Protection Act of 2006 and spells out, in easy-to-understand, plain English, how the Act and its regulations affect plan sponsors and those who manage 401(k) plans.

In this Research Report, you’ll learn all about:

• The Pension Protection Act of 2006 (PPA) and all the details you need to know
• Automatic enrollment, featuring case studies of companies who adopted it prior to PPA, its usage, statistics to weigh when considering such a plan, plus the coming impact of final rules due in 2007
• Roth 401(k) regulations, including the final rules issued by the IRS that answer questions posed by plan sponsors, and the proposed rule for taxation of Roth distributions
• Regulations affecting 401(k) plan administration, issued by both the IRS and DOL, which include a new determination letter, electronic filing of 5500s, new rules on abandoned 401(k) plans, and guidance and a model notice for diversifying employer securities
• 401(k) compliance issues and moves by the IRS and DOL to make it easier for sponsors to voluntarily correct problems, such as loan failures and improperly excluded employees
• Regulations to expect in 2007 from the IRS/Treasury, and DOL
  

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Click here to review this report's Table of Contents and Introduction.