Charitable Rollover Provisions of the Pension Protection Act of 2006
By Heather McPherson
Elder Law,
June 2007
During the last 10 years, the charitable community has lobbied Congress to permit owners of Individual Retirement Accounts (IRAs) and other qualified plans to make unlimited lifetime transfers to charities and to other charitable planning vehicles such as charitable gift annuities.
Summary of Pension Protection Act of 2006
By Bernard G. Peter
Corporate Law Departments,
November 2006
On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (Act). All qualified retirement plans [i.e., plans that are established in accordance with the provisions of Section 401 of the Internal Revenue Code (Qualified Plans)] will be impacted in some way.
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