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3.
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Pension Protection Act of 2006, 29 U.S.C.. § 811 (2006), which removed the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).
10.
PPA. (2006).
11.
PPA. (2006).
12.
PPA. (2006), § 601(a)(1), adding Employee Retirement Income Security Act of 1974 (ERISA) § 408(b)(14).
PPA. (2006), § 102(a), adding new ERISA, § 303 (effective for years beginning after December 31, 2007).
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Stockton, K.A. (2006). Pension reform: A shifting landscape for plan sponsors. Vanguard Investment Counseling & Research, 5, 1-16.
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Stickel, S.E. & Tucker, J.J. (2007), p. 84, citing Silverblatt, H., & Guarino, D. (2006, June 6). S&P 500 2005: Pensions and other employment benefits. Retrieved August 11, 2008 from http://www.2.standardandpoors.com/spf/pdf/index/060606_5OPEB-rpt.pdf?vregion=us&vlang=en.
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Simon, E. (2007, January 23). Higher interest rates, stocks revive pensions, St. Louis Post-Dispatch, p. C2.
24.
Morris, C.R. (2006); see p. 19.
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Donlan, T.G. (2007, February). Nothing to fear ? Barron's, 87(6), 55.
26.
PPA. (2006), § 401.
27.
Halonen, D. (2007, February). Congress Likely to kill PBGC Bailout - Again. Pensions & Investments, 35(4), 2.
28.
Niehaus, G. , & Yu, T. (2005, June). Cash balance plan conversions: Evidence on excise taxes and implicit contracts . Journal of Risk and Insurance, 72(2), 321-352.
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Niehaus, G., & Yu, T. (2005).
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Coronado, J. , & Hewitt, G. (2005). Is there a future for defined benefit pensions in the United States?Benefits Quarterly, Fourth Quarter, 41-47; see p. 43.
32.
D'Souza, J., Jacob, J., & Lougee, B. (2004). Why do firms convert to cash balance pension plans? An empirical investigation (Working paper) . Ithaca, NY : Cornell University ; see p. 7.
33.
D'Souza et al. (2004), citing Erickson & Maydew, 2004, and Roychowdhury , 2006.
34.
Society of Actuaries. (2006 ). The impact of reversion taxes on pension plan funding. January 2007. Retrieved August 11, 2008, from http://www.soa.org/files/pdf/Reversion.pdf; see p. 3.
35.
Society of Actuaries. (2006 ), pp. 3-4.
36.
Society of Actuaries. (2006 ), p. 9.
37.
Department of the Treasury (DOT), Internal Revenue Service (IRS), 26 U.S.C. Part 1, Prop. Reg. §1.411(b)(5)-1 Preamble.
38.
DOT, IRS, 26 U.S.C. Part 1, Prop. Reg. §1.411(b)(5)(A).
39.
DOT, IRS, 26 U.S.C. Part 1, Prop. Reg. §1.411(b)(5)-1 Overview.
40.
DOT, IRS, 26 U.S.C. Part 1, Prop. Reg. §1.411(b)(5)-1 Overview.
41.
DOT, IRS, 26 U.S.C. Part 1, Prop. Reg. §1.411(b)(5)-1 Overview.
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Forman, J.B. , & Nixon, A. (2000). Cash balance pension plan conversions. Oklahoma City University Law Review , 25(1-2), 379-434; see pp. 407-408.
43.
Stockton, K.A. (n.d.) Pension reform: A shifting landscape for plan sponsors. Vanguard Investment Counseling & Research ; see p. 5.
