Pension Protection Act of 2006: Text of H.R. 4 and JCT Explanation.

• Author: Fink, Philip R.
• Position: Brief article - Book review

Pension Protection Act of 2006--Text of H.R. 4 and JCT Explanation, by CCH Tax Law editors (CCH, 2006), is an indispensable resource for any professional who deals with retirement plans. The publication reproduces the full text of the tax provisions contained in the Pension Protection Act of 2006 (PPA '06) that amend the Internal Revenue Code, and the Joint Committee on Taxation's Technical Explanation of the PPA '06. It explains the current law, the changes made and when each will go into effect. In addition, it indicates...