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['Retirement Benefits']
['Pension Protection Act (PPA)']
04/21/2026
§825. Eligibility for participation in retirement plans
Pension Protection Act of 2006
Title VIII Pension Related Revenue Provisions
Subtitle C Improvements in Portability, Distribution, and Contribution Rules
An individual shall not be precluded from participating in an eligible deferred compensation plan by reason by having received a distribution under section 457(e)(9) of the Internal Revenue Cody of 1986, as in effect prior to the enactment of the Small Business Job Protection Act of 1996.
['Retirement Benefits']
['Pension Protection Act (PPA)']
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