['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§868. Gratuitous transfer for benefits of employees

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 F Other Provisions

(a) IN GENERAL.-Subparagraph (E) of section 664(g )(3) of the Internal Revenue Code of 1986 is amended by inserting "(determined on the basis of fair market value of securities when allocated to participants)" after "paragraph (7)".

(b) EFFECTIVE DATE.- The amendment made by this section shall take effect on the date of the enactment of this Act.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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