['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§822. Allow rollover of after-tax amounts in annuity contracts

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.-Subparagraph (A) of section 402(c )(2) (relating to the maximum amount which may be rolled over) is amended-

(a)(1) by striking "which is part of a plan which is a defined contribution plan and which agrees to separately account" and inserting "or to an annuity contract described in section 403(b) and such trust or contract provides for separate accounting"; and

(a)(2) by inserting "(and earnings thereon)" after "so transferred".

(b) EFFECTIVE DATE.- The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2006.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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