Retirement: Pension Reform
Legislative proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory administrative rules and information from U.S. offices and agencies
Judicial current and past court cases and amicus briefs
Press Releases Council statements and advisories to the news media
Archive all materials dated prior to 2006
(Items in italic are available only to Council members.)
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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
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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
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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
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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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Cash Balance Plans · Savings Initiatives · Miscellaneous Retirement |
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Pension Reform Archive
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