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Pension Plan Regulation and Protection

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What are the protections and regulations created for pension plans?

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What are the protections and regulations created for pension plans?

The Pension Protection Act of 2006 required the United States Treasury Department to create a yield curve for investment quality corporate debt that will be used by private pension plans to calculate funding obligations and the lump sum payment of made to retirees. The Internal Revenue Service issued Notice 2007-81 to explain how the Treasury created the yield curve. Also, Notice 2007-81 includes the minimum present value requirements of the Pension Protection Act (The ...

Solution Summary

The private sector pension plans are regulated and protected by legislation created by Congress.

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