Retirement: Pension Reform

(Items in italic are available only to Council members.)

Official Source Documents July 23, 2008 — GAO Report: DEFINED BENEFIT PENSIONS: Plan Freezes Affect Millions of Participants and May Pose Retirement Income Challenges June 26, 2008 — Pension Protection Technical Corrections Act of 2008 (H.R. 6382)(Rangel/Miller) May 22, 2008 — The Pension Protection Act ERISA Amendments (Andrews) May 22, 2008 — Floor Statement of Rep. Rob Andrews Introducing The Pension Protection Act ERISA Amendments (H.R. 6142) April 9, 2008 — Employees' Pension Security Act (H.R. 5754) March 12, 2008 — House floor debate on PPA technical corrections March 11, 2008 — Pension Protection Technical Corrections Act (H.R. 3361) March 11, 2008 — House Ways and Means Committee Description of the Pension Protection Technical Corrections Act (H.R. 3361) December 19, 2007 — Pension Protecton Technical Corrections Act (S. 1974), as passed by Senate November 15, 2007 — Joint Tax Committee Description Of The Tax Technical Corrections Act (H.R. 4195) November 15, 2007 — Tax Technical Corrections Act (H.R. 4195) October 17, 2007 — Bill to Delay the Effective Date of the PPA Funding Rules (H.R. 3868) (Pomeroy-Cantor) August 3, 2007 — Pension Protection Technical Corrections Act (H.R. 3361) August 3, 2007 — Joint Tax Committee Description of The Pension Protection Technical Correction Act (S. 1974) August 3, 2007 — The Pension Protection Technical Correction Act (S. 1974) August 3, 2007 — Highlights of the Pension Protection Technical Correction Act (S. 1974) October 23, 2006 — Congressional Research Summary Report for Congress: Summary of the Pension Protection Act of 2006 August 16, 2006 — Senate Floor Statements During Debate of Pension Protection Act (H.R. 4) August 4, 2006 — Joint Tax Committee Technical Explanation of the Pension Protection Act (H.R. 4) August 3, 2006 — Senate summary of HR 4 August 2, 2006 — CBO Letter to Senator Enzi on Budget Effects of Pension Protection Act (H.R. 4) August 2, 2006 — Republican Policy Committee Notice on Pension Protection Act (H.R. 4) July 28, 2006 — Education and the Workforce Committee Summary of the Pension Protection Act (H.R. 4) July 28, 2006 — Ways and Means Committee Summary of the Tax/Trade Provisions of the Pension Protection Act (H.R. 4) July 28, 2006 — Pension Protection Act (H.R. 4) May 10, 2006 — Tax Increase Prevention and Reconciliation Act (H.R.4297) Conference Agreement May 10, 2006 — Official Summary of Tax Increase Prevention and Reconciliation Act May 3, 2006 — Rep. Miller's Motion to Instruct Conferees on H.R. 2830 (Executive Compensation) April 7, 2006 — Floor Statement of Senate Minority Leader Reid on Pension Reform Conference March 31, 2006 — FASB Exposure Draft on Pension and Other Postretirement Obligations March 21, 2006 — Rep. Phil English (R-PA) "Dear Colleague" Letter Regarding Transition Time in Pension Reform Bill March 16, 2006 — Senator Gordon Smith Letter to Pension Bill Conferees March 13, 2006 — "Dear Colleague" Letter from Senators Carl Levin (D-MI) and George Voinovich (R-OH) regarding Pension Funding Reform March 8, 2006 — Joint Committee on Tax side-by-side of pension bills

Council Materials September 3, 2008 — IRS Notice 2008-73 Providing Transition Relief for Small Pension Plans July 8, 2008 — Council Letter to House Urging Passage of PPA Technical Corrections Bill March 12, 2008 — Council Letter to House Leadership Urging Asset Smoothing Clarification with PPA Technical Corrections November 29, 2007 — Multiemployer Pension Plan Provisions of the Pension Protection Act November 1, 2007 — Group Letters to Pomeroy/Cantor Supporting Inclusion of H.R. 3868 in Tax Extenders Package: Pomeroy | Cantor November 1, 2007 — Council Comments to Ways and Means Committee on H.R. 3361, technical corrections to the Pension Protection Act May 24, 2007 — First Amendment of the U.S. Troop Readiness Veterans’ Care, Katrina Recovery, and Iraq Accountability Appropriations Act (H.R. 2206) May 3, 2007 — Council Testimony before House HELP Subcommittee on Needed Modifications to the Pension Protection Act October 25, 2006 — Updated Draft List of Guidance and Technical Correction Issues for Single-Employer Defined Benefit Plans October 5, 2006 — Council Chart Comparing Defined Benefit Plan Funding and Hybrid Plan Issues to Current Law July 31, 2006 — Pension Bill (H.R. 4) Summary, Courtesy of Mercer Human Resource Consulting July 24, 2006 — Checklist Letter for Pension Reform Conference Conferees July 18, 2006 — Council/ERIC letter to Conferees on Transition, Hybrids and Funding July 10, 2006 — Council Letter to Pension Bill Conferees June 19, 2006— ACTION ALERT: New Developments on At-Risk Liability June 16, 2006 — Council testimony submitted to Senate Banking Committee on FASB exposure draft May 31, 2006 — PENSION POINTERS No. 7: Credit Balances May 15, 2006 — PENSION POINTERS No. 6: A Fresh Look at the PBGC April 25, 2006 — PENSION POINTERS No. 5: Averaging and Smoothing April 3, 2006 — PENSION POINTERS No. 4: Myths and Facts Regarding Recent Press Coverage of Pension Reform March 31, 2006 — PENSION POINTERS No. 3: Calculation of At-Risk Liability March 28, 2006 — PENSION POINTERS No. 2: Credit Rating March 20, 2006 — Urge Your Senators to sign on to Levin-Voinovich "Dear Colleague" letter addressing pension funding reform March 20, 2006 — Council Letter to Pension Bill Conferees March 17, 2006 — PENSION POINTERS No. 1: Funding Rules March 9, 2006 — Talking Points on Multiemployer Plans March 6, 2006 — Council Views with Respect to Funding Legislation February 23, 2006 — Chart Comparing Prohibited Transaction Rules in Retirement Bill (H.R. 2830/S. 1783) (Courtesy of Groom Law Group) February 17, 2006 — Retirement Bill Update (PowerPoint Presentation) January 25, 2006 — Council Side-by-Side Chart Comparing Retirement Bills (H.R. 2830/S. 1783), Administration Proposals and Current Law

Official Source Documents April 24, 2008 — Congressional Budget Office Report on PBGC Investment Strategy April 11, 2008 — IRS Proposed Regulations on Determination of Minimum Required Pension Contributions March 21, 2008 — FASB Proposal for Transparent Disclosure of Alternative Investments Held in Post-Retirement Benefit Plans March 14, 2008 — IRS Multiemployer Plan Funding Guidance February 20, 2008 — PBGC Proposed Regulations on Annual Financial and Actuarial Information Reporting January 31, 2008 — IRS Notice 08-21: Extension of Guidance Effective Dates January 8, 2008 — IRS Notice 2008-17: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates December 28, 2007 — IRS Proposed Regulations on Measurement of Assets and Liabilities for Pension Funding Purposes December 28, 2007 — IRS news release announcing pension funding proposed regulations October 9, 2007 — IRS Notice 2007-81 Regarding Interest Rate Modification August 28, 2007 — Treasury/IRS Proposed Regulations on Benefit Restrictions for Underfunded Pension Plans June 28, 2007 — GAO Report: Conflicts of Interest Involving High-Risk or Terminated Plans Pose Enforcement Challenges May 31, 2007 — PBGC Proposed Rule on Variable Rate Premiums May 23, 2007 — IRS Proposed Mortality Tables for Determining Present Value May 21, 2007 — IRS final regulations on 411(d)(6) pension plan distributions at normal retirement age March 13, 2007 — IRS Notice 2007-28 on Certain Deduction Limits under the PPA January 29, 2007 — IRS Notice 2007-14: Description of Benefits Permitted to be Provided in Qualified Defined Benefit Plans January 9, 2007 — Council Letter to Treasury Regarding PPA Smoothing and Averaging Rules December 22, 2006 — IRS Notice 2007-8 on In-Service Benefits Permitted to be Provided at Age 62 by a Pension Plan November 15, 2006 — Pension Benefit Guaranty Corporation (PBGC) News Release of FY 2006 Deficit November 15, 2006 — Pension Benefit Guaranty Corporation (PBGC) FY 2006 Annual Management Report October 2, 2006 — IRS Notice 2006-89 Regarding Transition Relief for Indian Tribal Governments September 29, 2006 — Summary of FASB Statement No. 158 September 29, 2006 — FASB Statement No. 158: Employers Accounting for Defined Benefit Pension and Other Postretirement Plans	Council Materials March 27, 2008 — Council Comment Letter to Treasury/IRS on Measurement of Assets and Liabilities for Pension Funding Purposes September 19, 2007 — Letters to Treasury/Congress Regarding Asset Smoothing September 5, 2007 — GRIST InDepth: Funding Strategies for DB Plans to Avoid Lump-sum and Accrual Restrictions (Courtesy of Mercer Human Resource Consulting) August 27, 2007 — Council Comment Letter to IRS on Proposed Regulations on Mortality Tables for Determining Present Value July 30, 2007 — Council Comments to PBGC regarding Proposed Regulations on Variable Rate Premiums May 11, 2007 — Group Letter to DOE on Contractor Benefits Costs May 11, 2007 — Council Letter to Department of Energy on Contractor Pension and Medical Benefits Cost Challenges May 11, 2007 — Council comment letter on Notice 2007-14: Description of Benefits Permitted to be Provided in Qualified Defined Benefit Plans September 20, 2006 — List of Technical Corrections and Regulatory Issues under Pension Protection Act (Draft)
Official Source Documents October 30, 2007 — McCullough v. Aegon (IA Northern District)	Council Materials July 16, 2008 — Council amicus brief in McCullough v. Aegon February 14, 2007 —Council Amicus Brief in Xerox Corp. Retirement v. Miller, et al.
May 29, 2008 — Council testifies before IRS: asset smoothing critical for defined benefit plan sponsors April 11, 2007 — Council encouraged by improved pension funding, but still troubled by demise of defined benefit plans November 15, 2006 — Council welcomes PBGC deficit reduction announcement but urges changes to calculation of deficit August 16, 2006 — President to sign pension reform legislation; Council experts available to comment July 29, 2006 — Council experts available to comment on pension reform legislation July 19, 2006 — Council experts to brief media on pension reform legislation June 22, 2006 — Suspension of DOE procurement policy gives pension bill negotiators new opportunity to craft predictable funding rules March 20, 2006 — NEWS BRIEFING REMINDER: Council experts to brief media on defined contribution, hybrid, multiemployer plan, retirement law permanency, and health provisions of pension reform legislation March 16, 2006 — Council experts to brief media on defined contribution, hybrid, multiemployer plan, retirement law permanency, and health provisions of pension reform legislation
Cash Balance Plans · Savings Initiatives · Miscellaneous Retirement
Pension Reform Archive