Pension Protection Act of 2006

Pub. L. 109–280

Also known as: Miscellaneous Trade and Technical Corrections Act of 2006

US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.

168 sections of the Code credited to this law, found between Public Law 109-173 and Public Law 109-482.

• 19 U.S.C. § 58c — Fees for certain customs services
• 19 U.S.C. § 1466 — Equipment and repairs of vessels
• 19 U.S.C. § 1484 — Entry of merchandise
• 19 U.S.C. § 1514 — Protest against decisions of Customs Service
• 19 U.S.C. § 1520 — Refunds and errors
• 19 U.S.C. § 1557 — Entry for warehouse
• 19 U.S.C. § 1559 — Warehouse goods deemed abandoned after 5 years
• 19 U.S.C. § 1562 — Manipulation in warehouse
• 19 U.S.C. § 1629 — Inspections and preclearance in foreign countries
• 19 U.S.C. § 2155 — Information and advice from private and public sectors
• 19 U.S.C. § 2317 — Authorization of appropriations
• 19 U.S.C. § 2401 — Definitions
• 19 U.S.C. § 3807 — Congressional Oversight Group
• 19 U.S.C. § 4034 — Retroactive application for certain liquidations and reliquidations of textile or apparel goods
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 101 — Certain death benefits
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• 26 U.S.C. § 404A — Deduction for certain foreign deferred compensation plans
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 408A — Roth IRAs
• 26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
• 26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 26 U.S.C. § 410 — Minimum participation standards
• 26 U.S.C. § 411 — Minimum vesting standards
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 416 — Special rules for top-heavy plans
• 26 U.S.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• 26 U.S.C. § 418E — Insolvent plans
• 26 U.S.C. § 419A — Qualified asset account; limitation on additions to account
• 26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
• 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans
• 26 U.S.C. § 431 — Minimum funding standards for multiemployer plans
• 26 U.S.C. § 432 — Additional funding rules for multiemployer plans in endangered status or critical status
• 26 U.S.C. § 436 — Funding-based limits on benefits and benefit accruals under single-employer plans
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 508 — Special rules with respect to section 501(c)(3) organizations
• 26 U.S.C. § 509 — Private foundation defined
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 513 — Unrelated trade or business
• 26 U.S.C. § 514 — Unrelated debt-financed income
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 545 — Undistributed personal holding company income
• 26 U.S.C. § 664 — Charitable remainder trusts
• 26 U.S.C. § 848 — Capitalization of certain policy acquisition expenses
• 26 U.S.C. § 1035 — Certain exchanges of insurance policies
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 26 U.S.C. § 2055 — Transfers for public, charitable, and religious uses
• 26 U.S.C. § 2522 — Charitable and similar gifts
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 3304 — Approval of State laws
• 26 U.S.C. § 4041 — Imposition of tax
• 26 U.S.C. § 4221 — Certain tax-free sales
• 26 U.S.C. § 4253 — Exemptions
• 26 U.S.C. § 4483 — Exemptions
• 26 U.S.C. § 4940 — Excise tax based on investment income
• 26 U.S.C. § 4941 — Taxes on self-dealing
• 26 U.S.C. § 4942 — Taxes on failure to distribute income
• 26 U.S.C. § 4943 — Taxes on excess business holdings
• 26 U.S.C. § 4944 — Taxes on investments which jeopardize charitable purpose
• 26 U.S.C. § 4945 — Taxes on taxable expenditures
• 26 U.S.C. § 4958 — Taxes on excess benefit transactions
• 26 U.S.C. § 4963 — Definitions
• 26 U.S.C. § 4966 — Taxes on taxable distributions
• 26 U.S.C. § 4967 — Taxes on prohibited benefits
• 26 U.S.C. § 4971 — Taxes on failure to meet minimum funding standards
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4979 — Tax on certain excess contributions
• 26 U.S.C. § 4980 — Tax on reversion of qualified plan assets to employer
• 26 U.S.C. § 4980F — Failure of applicable plans reducing benefit accruals to satisfy notice requirements
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6034 — Returns by certain trusts
• 26 U.S.C. § 6039I — Returns and records with respect to employer-owned life insurance contracts
• 26 U.S.C. § 6050L — Returns relating to certain donated property
• 26 U.S.C. § 6050U — Charges or payments for qualified long-term care insurance contracts under combined arrangements
• 26 U.S.C. § 6050V — Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
• 26 U.S.C. § 6059 — Periodic report of actuary
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts
• 26 U.S.C. § 6214 — Determinations by Tax Court
• 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
• 26 U.S.C. § 6416 — Certain taxes on sales and services
• 26 U.S.C. § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
• 26 U.S.C. § 6664 — Definitions and special rules
• 26 U.S.C. § 6695A — Substantial and gross valuation misstatements attributable to incorrect appraisals
• 26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, and 6695A
• 26 U.S.C. § 6720B — Fraudulent identification of exempt use property
• 26 U.S.C. § 6721 — Failure to file correct information returns
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7213 — Unauthorized disclosure of information
• 26 U.S.C. § 7213A — Unauthorized inspection of returns or return information
• 26 U.S.C. § 7428 — Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
• 26 U.S.C. § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
• 26 U.S.C. § 7443A — Special trial judges
• 26 U.S.C. § 7443B — Recall of special trial judges of the Tax Court
• 26 U.S.C. § 7447 — Retirement
• 26 U.S.C. § 7448 — Annuities to surviving spouses and dependent children of judges and special trial judges
• 26 U.S.C. § 7451 — Fee for filing petition
• 26 U.S.C. § 7472 — Expenditures
• 26 U.S.C. § 7475 — Practice fee
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7702B — Treatment of qualified long-term care insurance
• 29 U.S.C. § 623 — Prohibition of age discrimination
• 29 U.S.C. § 1002 — Definitions
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1023 — Annual reports
• 29 U.S.C. § 1024 — Filing with Secretary and furnishing information to participants
• 29 U.S.C. § 1025 — Reporting of participant's benefit rights
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1054 — Benefit accrual requirements
• 29 U.S.C. § 1055 — Requirement of joint and survivor annuity and preretirement survivor annuity
• 29 U.S.C. § 1056 — Form and payment of benefits
• 29 U.S.C. § 1060 — Multiple employer plans
• 29 U.S.C. § 1081 — Coverage
• 29 U.S.C. § 1082 — Minimum funding standards
• 29 U.S.C. § 1083 — Variance from minimum funding standard
• 29 U.S.C. § 1084 — Extension of amortization periods
• 29 U.S.C. § 1085 — Alternative minimum funding standard
• 29 U.S.C. § 1103 — Establishment of trust
• 29 U.S.C. § 1104 — Fiduciary duties
• 29 U.S.C. § 1107 — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
• 29 U.S.C. § 1108 — Exemptions from prohibited transactions
• 29 U.S.C. § 1112 — Bonding
• 29 U.S.C. § 1132 — Civil enforcement
• 29 U.S.C. § 1140 — Interference with protected rights
• 29 U.S.C. § 1141 — Coercive interference
• 29 U.S.C. § 1144 — Other laws
• 29 U.S.C. § 1202a — Employee plans compliance resolution system
• 29 U.S.C. § 1301 — Definitions
• 29 U.S.C. § 1302 — Pension Benefit Guaranty Corporation
• 29 U.S.C. § 1303 — Operation of corporation
• 29 U.S.C. § 1306 — Premium rates
• 29 U.S.C. § 1307 — Payment of premiums
• 29 U.S.C. § 1308 — Annual report by the corporation
• 29 U.S.C. § 1310 — Authority to require certain information
• 29 U.S.C. § 1321 — Coverage
• 29 U.S.C. § 1322 — Single-employer plan benefits guaranteed
• 29 U.S.C. § 1341 — Termination of single-employer plans
• 29 U.S.C. § 1342 — Institution of termination proceedings by the corporation
• 29 U.S.C. § 1343 — Reportable events
• 29 U.S.C. § 1344 — Allocation of assets
• 29 U.S.C. § 1350 — Missing participants
• 29 U.S.C. § 1362 — Liability for termination of single-employer plans under a distress termination or a termination by corporation
• 29 U.S.C. § 1371 — Penalty for failure to timely provide required information
• 29 U.S.C. § 1385 — Partial withdrawals
• 29 U.S.C. § 1390 — Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception
• 29 U.S.C. § 1391 — Methods for computing withdrawal liability
• 29 U.S.C. § 1401 — Resolution of disputes
• 29 U.S.C. § 1405 — Limitation on withdrawal liability
• 29 U.S.C. § 1423 — Minimum contribution requirement
• 29 U.S.C. § 1426 — Insolvent plans
• 30 U.S.C. § 820 — Penalties
• 31 U.S.C. § 330 — Practice before the Department
• 42 U.S.C. § 410 — Definitions relating to employment
• 45 U.S.C. § 231a — Annuity eligibility requirements
• 45 U.S.C. § 231d — Annuity beginning and ending dates
• 5 U.S.C. § 5314 — Positions at level III