['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§830. Direct payment of tax refunds to individual retirement 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 C Improvements in Portability, Distribution, and Contribution Rules

(a) IN GENERAL.-The Secretary of the Treasury (or the Secretary's delegate) shall make available a form (or modify existing forms) for use by individuals to direct that a portion of any refund of overpayment of tax imposed by chapter 1 of the Internal Revenue Code of 1986 be paid directly to an individual retirement plan (as defined in section 7701(a )(37) of such Code) of such individual.

(b) EFFECTIVE DATE.- The form required by subsection (a) shall be made available for taxable years beginning after December 31, 2006.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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