Public Law 109-280

E181956

Public Law 109-280 is the formal designation of the Pension Protection Act of 2006, a major U.S. federal law that reformed pension funding rules and charitable giving provisions.

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Public Law 109-280 canonical 1

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Statements (51)

Predicate Object
instanceOf Pension law
United States federal statute
amends Employee Retirement Income Security Act of 1974
Internal Revenue Code
surface form: Internal Revenue Code of 1986
country United States of America
dateSigned 2006-08-17
effect changed rules for non-spouse rollovers
encouraged automatic enrollment in retirement plans
established rules for hybrid and cash balance plans
imposed new requirements on tax-exempt organizations
increased transparency of pension plan funding status
modified funding rules for multiemployer plans
modified rules for charitable contributions of IRA assets
tightened minimum funding standards for defined benefit plans
enactedBy 109th United States Congress
jurisdiction United States government
surface form: Federal government of the United States
legislativeChamber United States House of Representatives
United States Senate
officialName Pension Protection Act of 2006
presidentAtSigning George W. Bush
primaryPurpose changes to charitable giving rules
reform of pension funding rules
regulation of defined benefit pension plans
publicLawNumber 109-280
regulates 401(k) plans
403(b) plans
cash balance pension plans
multiemployer defined benefit pension plans
single-employer defined benefit pension plans
tax-exempt organizations’ charitable giving practices
relatedTo United States Department of Labor
surface form: Department of Labor

Internal Revenue Service
Pension Benefit Guaranty Corporation
shortName Pension Protection Act of 2006
surface form: Pension Protection Act
signedBy George W. Bush
statutesAtLargeCitation 120 Stat. 780
subjectMatter PBGC premiums
automatic enrollment in 401(k) plans
cash balance and hybrid pension plans
charitable contributions
defined benefit plans
defined contribution plans
funding of single-employer pension plans
multiemployer pension plans
nonqualified deferred compensation
pension funding requirements
rollovers to Roth IRAs
savers’ credit
tax-exempt organizations
title Worker, Homeownership, and Business Assistance Act of 2009
surface form: An Act to provide economic security for all Americans, and for other purposes
yearEnacted 2006

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