Articles for: PPA

What PPA elections are required by employers on an annual basis? The Pension Protection Act of 2006 (PPA) introduced a myriad of changes to the system regulating defined benefit (DB) pension plans. The changes require DB plan sponsors to make certain [...] Key words: ,,,,

What is the PPA? PPA refers to the Pension Protection Act of 2006.  The Act amended both the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (Code).  ERISA and the Code [...] Key words: ,,,