['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§832. Determination of average compensation for section 415 limits

RegSense Laws Federal Law Section Associate Benefits & Compensation Pension Protection Act (PPA)Retirement Benefits Human Resources English Focus Area USA

Pension Protection Act of 2006

Title VIII Pension Related Revenue Provisions

Subtitle C Improvements in Portability, Distribution, and Contribution Rules

(a) IN GENERAL.-Section 415(b )(3) of the Internal Revenue Code of 1986 is amended by striking "both was an active participant in the plan and".

(b) EFFECTIVE DATE.- The amendment made by this section shall apply to years beginning after December 31, 2005.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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