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Lump-Sum Distributions Under the Pension Protection Act.

Summarizes provisions of P.L. 109-280, the Pension Protection Act of 2006, that affect lump sums paid from defined benefit pension plans. Covers determination of minimum value of a lump sum, and conditions under which payment of lump sums from defined benefit plans is to be restricted.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2007.
Series:U.S. Congressional Research.
Subjects:
Finance > Law and legislation.
Pensions.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Summarizes provisions of P.L. 109-280, the Pension Protection Act of 2006, that affect lump sums paid from defined benefit pension plans. Covers determination of minimum value of a lump sum, and conditions under which payment of lump sums from defined benefit plans is to be restricted.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.