Notice 2007-7 - Miscellaneous Pension Protection Act Changes     (PDF)

Distribution issues; multiple issues; Pension Protection Act of 2006. This notice provides guidance in the form of questions and answers with respect to certain provisions contained in the Pension Protection Act of 2006, Pub. L. No. 109-280 (PPA ’06), that are effective in 2007 or earlier and are primarily related to distributions described in sections 303, 826, 828, 829, 845, 904, 1102, and 1201 of the statute.

The One-Stop ESOP Blog

Winter Edition of Retirement News for Employers:  Notice 2007-07/PPA Information Page/T.D. 9294 Use of Electronic Media/Automatic Rollover IRAs/Lost Participants/Terminating Plans/Payroll Deduction IRA/Self-Correction Program/401(k) Checklist/DOL News/IRS Form 5558/2007 IRS Tax Calendar/Upcoming Deadlines

Miscellaneous Pension Protection Act Changes

Update on 409(p) Final Regulations and Notice 2007-07

ERISA Compliance Calendar/PPA/Notice 2007-07

Non-spouse Beneficiary Rollovers

Related Links

Domestic Partners’ Rights Expand Under PPA Distribution Provisions

IRS Clarifies Guidance on Direct Rollovers to IRAs of Nonspouse Beneficiaries Nonspouse Beneficiaries

Avoiding a Tax Bite on Inherited IRAs and 401(k)s

Beneficiary Rollover Inherited IRAs

No Transitional Relief for Rollover to Nonspouse, IRS Official Says

IRS Issues Guidance on New Distribution Rules with Impact on 2006 Individual Taxation

Notice to Defer Distribution: January 1, 2007 Effective Date for Calendar Year Plans

Changes to 402(f) Notices under the Pension Protection Act of 2006 

IRS Provides Options for Correcting Defined Benefit Plan Excess Payments Resulting from PPA Interest Rate Change

Make this mistake with an IRA and there’s no second chance.

Final 401(k) Regulations – Part Five:  Hardship Distributions

IRS clarifies recent guidance on nonspouse beneficiary rollovers

Unexpected Complications  Non-spousal rollovers from employer plans into inherited IRAs are now tax-free--but tread cautiously

IRS Further Clarifies New Beneficiary Rollover Rules
 
Pension Protection Act Provisions Affecting Employee Benefit Plans in 2007

IRS further clarifies new beneficiary rollover rules

Direct Rollovers to Nonspouse Beneficiaries - Clarification of Notice 2007-7

Regulators Issue Post-PPA Distribution Guidance

Guidance on PPA Provisions Relating to Hardships, Non-Spouse Beneficiary Rollovers, Vesting, and Distribution Notice Periods

IRS Issues Notice 2007-7 Providing Guidance on the Pension Protection Act of 2006

Rollovers to IRAs now possible for plan beneficiaries

IRS Issues "Grab-Bag" of Guidance on PPA Distribution Issues

Legal Alert:  IRS Publishes PPA Distribution Guidance “Grab Bag”

What Is The IRS Thinking?

IRS Puts a Stingy Spin on Pension Protection Act

Distribution Guidance — Notice 2007-7

IRS Issues Additional PPA Guidance

IRS Issues Grab-Bag Guidance on PPA Changes to Plan Distribution Rules Including Lump Sums

IRS issues guidance on PPA distribution rules, including hardships, nonspousal rollovers and notice periods 

Rollovers to IRAs Now Possible for Plan Beneficiaries

IRS Releases First Pension Protection Act Guidance

Notice 2007-7: Pension Protection Act Implementation Issues Summary of Guidance Applicable to Governmental Retirement Plans 

Good news gone awry