The Pension Protection Act of 2006 (PPA) was the most comprehensive reform of the nation’s pension funding laws since the enactment of ERISA in 1974. Effective with 2008 plan years, the new law established separate funding standards for single-employer (IRC §430) and multi-employer (IRC §431 and 432) defined benefit plans. Primary services for both types of plans include:
• Actuarial Valuation
• Zone Certification (multi-employer)
• AFTAP Certification (single-employer)
• Withdrawal Liability (multi-employer)
• Annual Funding Notices
• Form 5500 Preparation, incl. Schedules SB and MB
• PBGC Premium determination and filings