November 2009
Introduction 2009 Funding Requirements PPA Plan Amendment Actuarial Assumptions for Lump Sum Distributions Qualified Optional Survivor Annuity Non-Spouse Beneficiary Rollovers Notice and Election Period Extended Age 62 In-Service Distributions Benefit Restrictions Normal Retirement Age Reporting Requirements Missed Quarterly Contributions Annual Funding Notice Conclusion The Pension Protection Act of 2006 (PPA), which fundamentally changed the funding...
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