The Pension Protection Act of 2006 (PPA) was the most significant pension legislation since the Employee Retirement Income Security Act (ERISA), which was enacted in 1974.
Although the law covered many topics that have nothing to do with retirement planning, its main intent was to further protect the nation's employee pension system and encourage more employees to prepare for retirement by participating in 401(k) plans, IRAs, and other defined-contribution plans.
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