Miscellaneous Pension Protection Act Changes January 11, 2007 Notice 2007-7 - Miscellaneous Pension Protection Act Changes was released yesterday and provides guidance on some of the PPA provisions in a Q&A format. Here are the provisions covered: - Interest rate assumptions for lump sum distributions
- Hardship distributions
- Early distributions to public safety employees
- Rollovers for nonspouse beneficiaries
- Distributions to pay for accident or health insurance for public safety officers
- Relating to vesting of nonelective contributions
- The notice and consent period for distributions
- Distributions from IRAs to charitable organizations
Plansponsor.com has a brief summary of some of the provisions. |