Pension Protection Act of 2006

Pub. L. 109–280

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

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