Technical Explanation of H.R. 4, the Pension Protection Act of 2006

This document is about a detailed technical explanation of the Pension Protection Act of 2006, covering provisions related to the reform of funding rules for single-employer defined benefit pension plans, funding rules for multiemployer defined benefit plans, interest rate assumptions, PBGC guarantee and related provisions, disclosure requirements, investment advice and prohibited transaction rules, and various other administrative and technical changes to the tax code and ERISA.