['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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REGSENSE
Topic Search
Retirement Benefits - Pension Protection Act (PPA)

Subtitle F Other Provisions

RegSense Laws Federal Law 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

§861. Extension to all governmental plans of current moratorium on application of certain nondiscrimination rules applicable to state and local plans

§862. Elimination of aggregate limit for usage of excess funds from black lung disability trusts

§863. Treatment of death benefits from corporate-owned life insurance

§864. Treatment of test room supervisors and proctors who assist in the administration of college entrance and placement exams

§865. Grandfather rule for church plans which selfannuitize

§866. Exemption for income from leveraged real estate held by church plans

§867. Church plan rule

§868. Gratuitous transfer for benefits of employees

['Retirement Benefits']

['Pension Protection Act (PPA)']

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