['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§802. Deduction limits for multiemployer plans

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 A Deduction Limitations

(a) INCREASE IN DEDUCTION.-Section 404(a)(1)(D) of the Internal Revenue Code of 1986, as amended by this Act, is amended to read as follows:

"(D) AMOUNT DETERMINED ON BASIS OF UNFUNDED CURRENT LIABILITY.-In the case of a defined benefit plan which is a multiemployer plan, except as provided in regulations, the maximum amount deductible under the limitations of this paragraph shall not be less than the excess (if any) of-

"(i) 140 percent of the current liability of the plan determined under section 431(c)(6)(C), over

"(ii) the value of the plan's assets determined under section 431(c)(2).".

(b) EFFECTIVE DATE.-The amendment made by subsection (a) shall apply to years beginning after December 31, 2007.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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