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dc.contributor.authorPurcell, Patrick
dc.date.accessioned2020-11-25T15:18:19Z
dc.date.available2020-11-25T15:18:19Z
dc.date.issued2007-12-03
dc.identifier.other406776
dc.identifier.urihttps://hdl.handle.net/1813/78098
dc.description.abstractThe Pension Protection Act of 2006 (PPA, P.L. 109-280) established new funding requirements for defined benefit pensions. The PPA also modified the provisions of federal law that prescribe how the minimum permissible value of a lump-sum distribution from a defined benefit plan will be determined in 2008 and thereafter. It also established conditions under which payment of lump sums from defined benefit plans will be restricted. This report summarizes the provisions of the PPA that affect lump sums paid from defined benefit pension plans. This report will not be updated.
dc.language.isoen_US
dc.subjectPension Protection Act
dc.subjectbenefit plan
dc.subjectretirement
dc.subjectpension
dc.titleLump-Sum Distributions Under the Pension Protection Act
dc.typeunassigned
dc.description.legacydownloadsRS22765_20071203.pdf: 5755 downloads, before Oct. 1, 2020.
local.authorAffiliationPurcell, Patrick: Congressional Research Service, Domestic Social Policy Division


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