On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (the Act), which is the most comprehensive pension reform legislation since ERISA was enacted in 1974. View a summary of the Act.

The AICPA Employee Benefit Plan Audit Quality Center has prepared this summary of the Pension Protection Act of 2006 to assist members in obtaining a general understanding of key provisions in the Act relating to financial, reporting and other matters that are highlighted in this summary.

 Key Provisions of Pension Protection Act