PUBLISHED ON: November 28, 2006
On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (PPA). This more than 900-page law is the most significant pension legislation since ERISA was enacted in 1974. PPA offers many planning opportunities, including those relating to IRAs and defined contribution plans (such as 401(k) plans) and charitable contributions. Some of these opportunities are discussed below.