Published guidance that can be accessed from the IRS site Web page includes:
- Notice 2006-107 – providing guidance on diversification of accounts held in publicly-traded employer securities (See IRS Issues Guidance on Employer Stock Account Diversification ),
- Notice 2006-105 – providing procedures for electing an alternative deficit reduction contribution for airline employers given an extension of the election by the Pension Protection Act of 2006 (See IRS Provides Details for Airline Relief ),
- Notice 2006-89 – providing transition relief for plans of Indian tribal governments to comply with changes made under section 906 of the PPA,
- Notice 2006-75 – extending the use of the corporate bond weighted average interest rate under section 301 of the PPA, and
- Announcement 2006-70 – describing an alternative funding schedule and providing a form to make an election under section 402 of the Pension Protection Act of 2006.
Users of the Web page can also use links to information on the PPA posted on the White House and Department of Labor Web sites.
A link to the text of the proposal of changes to the 2008 Form 5500 required by the PPA is also included (See Regulators Unveil PPA Changes to Form 5500 ).
The IRS Web page is here .