['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§866. Exemption for income from leveraged real estate held by church 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 F Other Provisions

(a) IN GENERAL.-Section 514(c)(9)(C) of the Internal Revenue Code of 1986 is amended by striking "or" after clause (ii), by striking the period at the end of clause (iii) and inserting "; or", and by inserting after clause (iii) the following:

"(iv) a retirement income account described in section 403(b)(9).".

(b) EFFECTIVE DATE.- The amendment made by subsection (a) shall apply to taxable years beginning on or after the date of enactment of this Act.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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