Retirement: Pension Reform

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

Official Source Documents October 27, 2009 — Preserve Benefits and Jobs Act (Pomeroy-Tiberi) October 27, 2009 — Section-by-Section Summary of the Preserve Benefits and Jobs Act (Pomeroy-Tiberi) October 27, 2009 — Fact Sheet on the Preserve Benefits and Jobs Act (Pomeroy-Tiberi) August 27, 2009 — Discussion Draft of Pension Funding Relief Legislation (Pomeroy) August 27, 2009 — Section-by-Section Summary of Draft Pension Funding Relief Legislation (Pomeroy) April 22, 2009 — Savings Recovery Act (Boehner) April 22, 2009 — Official Summary of the Savings Recovery Act January 23, 2009 — Group Letter to Congress on Additional Pension Funding Reform December 10, 2008 — Worker, Retiree, and Employer Recovery Act (H.R. 7327) November 20, 2008 — Senate PPA Technical Corrections Measure (H.R. 3361) November 20, 2008 — Bush Administration Concerns about the Pension Funding Relief Bill October 24, 2008 — Joint Tax Committee Report on Present Law and Background Relating to Valuing Assets in Defined Benefit Pension Plans 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 February 4, 2010 — Estimated 2010 Defined Benefit Plan Required Contributions and Credit Balances: Survey Data and Analysis from Mercer January 19, 2010 — Group Letter to Congress Urging Defined Benefit Funding Relief Legislation January 11, 2010 — ACTION ALERT: Sign Joint Company Letter Urging Enactment of Defined Benefit Funding Relief December 22, 2009 — Group Letter to President Urging Defined Benefit Funding Relief Legislation December 8, 2009 — ACTION ALERT: Contact Congressional Committee Members, Urge Enactment of Defined Benefit Funding Relief November 10, 2009 — Updated Summary of Leading Single Employer Funding Relief Proposals (Courtesy of Davis and Harman) October 30, 2009 — Jobs in Peril: Assessing the Impact of Increases in Defined Benefit Plan Funding Obligations on Employment During an Economic Recession October 1, 2009 — Council Testimony on Defined Benefit Pension Funding Relief before House Ways and Means Committee October 1, 2009 — Group Company Letter to Congress Urging Defined Benefit Pension Funding Relief July 29, 2009 — Group Letter to Congress Urging Defined Benefit Pension Relief June 22, 2009 — Specific Defined Benefit Plan Funding Proposals May 20, 2009 — Specific Defined Benefit Plan Funding Proposals May 8, 2009 — Group Letter to Secretary Geithner Urging Pension Funding Relief April 30, 2009 — ACTION ALERT: Sign joint company letter urging Treasury to address defined benefit funding issues March 23, 2009 — ACTION ALERT: Contact legislators to urge enactment of pension funding legislation March 16, 2009 — ACTION ALERT: Urge legislators to enact pension funding legislation March 16, 2009 — Examples Highlighting Need for Additional Pension Funding Relief (Courtesy of Hewitt Consulting) March 16, 2009 — The Future of Defined Benefit Plan Funding under PPA, the Recovery act and Relief Proposals (Courtesy of Watson Wyatt Consulting) February 20, 2009 — Actuarial/Consultant Letters to Congress Regarding Pension Funding Issues February 2, 2009 — ACTION ALERT: Urge legislators to enact pension funding legislation January 30, 2009 — Council Letter to Congress Urging Pension Funding Measures January 29, 2009 — Council Pension Funding Proposals January 13, 2009 — ACTION ALERT: Sign joint company letter urging legislators to enact pension funding relief legislation now January 2, 2009 — Council Talking Points: Legislation Needed to Address Funding Crisis December 9, 2008 — Actuarial/Consultant Letters to Congress Regarding Pension Funding Issues To House Ways and Means Committee To House Education and Labor Committee To Senate Finance Committee To Senate HELP Committee December 12, 2008 — Key Technical Corrections in the Worker, Retiree, and Employer Recovery Act (H.R. 7327) December 8, 2008 — ACTION ALERT: Urge legislators to enact pension funding relief legislation now December 8, 2008 — Group Letter to Congress on Needed Pension Funding Reform December 4, 2008 — Council Letters to Congress Refuting Administration's Pension Funding Concerns: To Key Senate Committees To Key House Committees To Congressional Leadership November 20, 2008 — Council Letter to House and Senate Leadership Regarding Pension Funding Relief November 18, 2008 — ACTION ALERT: Urge Lawmakers to Enact Pension Funding Legislation November 18, 2008 — Talking Points on Defined Benefit Pension Funding Relief October 29, 2008 — Group Letter to House Education and Labor Committee on Needed Pension Funding Reform October 29, 2008 — Group Letter to House Ways and Means Committee on Needed Pension Funding Reform September 24, 2008 — Council Letter to Congress Urging Defined Benefit Plan Measures as part of Financial Relief Proposal September 22, 2008 — Council Letter to Senate Leadership Urging Passage of PPA Technical Corrections Legislation 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 December 29, 2009 — IRS Announcement 2010-03: Automatic Approval of Changes in Funding Method for Takeover Plans and Changes in Pension Valuation Software November 23, 2009 — PBGC Request for Public Comment: Purchases of Irrevocable Commitments November 23, 2009 — PBGC Proposed Regulations on Reportable Events October 15, 2009 — Treasury/IRS Final Regulations on Defined Benefit Plan Funding and Benefit Restrictions September 25, 2009 — IRS Employee Plans News Special Edition: Upcoming Funding Regulations and Guidance March 31, 2009 — IRS Employee Plans News: Plans May Use Reasonable Interpretation in Selecting a Yield Curve March 31, 2009 — GAO Report: Defined Benefit Pensions, Survey Results of the Nation’s Largest Private Defined Benefit Plan Sponsors March 27, 2009 — IRS Notice 2009-31: Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA March 16, 2009 — IRS Notice 2009-22: Asset Valuation under Section 430(g)(3)(B) as amended by WRERA March 16, 2009 — PBGC Final Regulations on Annual Financial and Actuarial Information Reporting March 16, 2009 — PBGC Final Rule on PPA Section 4010 Annual Financial and Actuarial Information Reporting February 11, 2009 — DOL Field Assistance Bulletin 2009-1: Model Funding Notices February 11, 2009 — DOL Single-Employer Plan Model Funding Notice February 11, 2009 — DOL Multiemployer Plan Model Funding Notice January 23, 2009 — Revisions to FASB Statement #132 Regarding Disclosure of Asset Classes Held in Pension Plans November 19, 2008 — PBGC Final Regulations on Disclosure to Participants of Distress Terminations September 3, 2008 — IRS Notice 2008-73 Providing Transition Relief for Small Pension Plans 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 January 22, 2010 — Council Comment Letter to PBGC on Reportable Events January 22, 2010 — Council/ACLI Comment Letter to PBGC on Irrevocable Commitments Prior to Standard Termination October 15, 2009 — Short Summary of the Treasury/IRS Final Regulations on Defined Benefit Plan Funding and Benefit Restrictions January 13, 2009 — Council Letter to Treasury Regarding 430(h)(2) Issues 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.
October 1, 2009 — Defined benefit pension plan relief critically needed, advice legislation should protect existing arrangements 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
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