The Pension Protection Act of 2006 (PPA) made sweeping changes to rules affecting the funding and administration of private pension plans. This Horizon report summarizes the key provisions affecting multiemployer plans.
Included in this report are summaries of:
Included in this report are summaries of:
- Actuarial certification criteria
- PPA annual timeline
- Funding improvement plans (for plans in endangered status)
- Rehabilitation plans (for plans in critical status)
- Adjustable benefits (for plans in critical status)
- Employer surcharges (for plans in critical status)
- Amortization extensions
- Additional disclosure and reporting requirements
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