Page:United States Statutes at Large Volume 120.djvu/813

 120 STAT. 782

PUBLIC LAW 109–280—AUG. 17, 2006

Sec. 803. Updating deduction rules for combination of plans. Subtitle B—Certain Pension Provisions Made Permanent Sec. 811. Pensions and individual retirement arrangement provisions of Economic Growth and Tax Relief Reconciliation Act of 2001 made permanent. Sec. 812. Saver’s credit. Subtitle C—Improvements in Portability, Distribution, and Contribution Rules Sec. 821. Clarifications regarding purchase of permissive service credit. Sec. 822. Allow rollover of after-tax amounts in annuity contracts. Sec. 823. Clarification of minimum distribution rules for governmental plans. Sec. 824. Allow direct rollovers from retirement plans to Roth IRAs. Sec. 825. Eligibility for participation in retirement plans. Sec. 826. Modifications of rules governing hardships and unforseen financial emergencies. Sec. 827. Penalty-free withdrawals from retirement plans for individuals called to active duty for at least 179 days. Sec. 828. Waiver of 10 percent early withdrawal penalty tax on certain distributions of pension plans for public safety employees. Sec. 829. Allow rollovers by nonspouse beneficiaries of certain retirement plan distributions. Sec. 830. Direct payment of tax refunds to individual retirement plans. Sec. 831. Allowance of additional IRA payments in certain bankruptcy cases. Sec. 832. Determination of average compensation for section 415 limits. Sec. 833. Inflation indexing of gross income limitations on certain retirement savings incentives. Sec. 841. Sec. 842. Sec. 843. Sec. 844. Sec. 845.

Sec. Sec. Sec. Sec.

851. 852. 853. 854.

Sec. 855. Sec. 856. Sec. 857. Sec. 858. Sec. 859. Sec. 860. Sec. 861. Sec. 862. Sec. 863. Sec. 864. Sec. Sec. Sec. Sec.

865. 866. 867. 868.

Subtitle D—Health and Medical Benefits Use of excess pension assets for future retiree health benefits and collectively bargained retiree health benefits. Transfer of excess pension assets to multiemployer health plan. Allowance of reserve for medical benefits of plans sponsored by bona fide associations. Treatment of annuity and life insurance contracts with a long-term care insurance feature. Distributions from governmental retirement plans for health and longterm care insurance for public safety officers. Subtitle E—United States Tax Court Modernization Cost-of-living adjustments for Tax Court judicial survivor annuities. Cost of life insurance coverage for Tax Court judges age 65 or over. Participation of Tax Court judges in the Thrift Savings Plan. Annuities to surviving spouses and dependent children of special trial judges of the Tax Court. Jurisdiction of Tax Court over collection due process cases. Provisions for recall. Authority for special trial judges to hear and decide certain employment status cases. Confirmation of authority of Tax Court to apply doctrine of equitable recoupment. Tax Court filing fee in all cases commenced by filing petition. Expanded use of Tax Court practice fee for pro se taxpayers. Subtitle F—Other Provisions Extension to all governmental plans of current moratorium on application of certain nondiscrimination rules applicable to State and local plans. Elimination of aggregate limit for usage of excess funds from black lung disability trusts. Treatment of death benefits from corporate-owned life insurance. Treatment of test room supervisors and proctors who assist in the administration of college entrance and placement exams. Grandfather rule for church plans which self-annuitize. Exemption for income from leveraged real estate held by church plans. Church plan rule. Gratuitous transfer for benefits of employees.

TITLE IX—INCREASE IN PENSION PLAN DIVERSIFICATION AND PARTICIPATION AND OTHER PENSION PROVISIONS Sec. 901. Defined contribution plans required to provide employees with freedom to invest their plan assets.

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