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Notice, Reporting, Disclosure Under Recent Pension Act

Law360 (October 18, 2006, 12:00 AM EDT) -- The Pension Protection Act of 2006 (PPA), which was enacted into law on August 17, makes significant changes to, among other things, the notice, reporting and disclosure rules that apply to retirement plans.

For example, under the PPA, benefit statements containing specified information will have to be provided regularly to participants in all pension plans (not only on request as under current law). Also, with respect to the reporting rules for defined benefit plans, additional information will be required, but the summary annual report requirements that...
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