Publications

Pension Protection Act of 2006 Affects Public and Private Company Employee Stock Ownership Plans
08/24/2006

The Pension Protection Act of 2006 (Act), which was signed into law by President Bush on August 17, 2006, significantly impacts all defined contribution plans, including employee stock ownership plans (ESOPs). This Alert highlights the provisions of the Act that apply to ESOPs. For information highlighting the changes applicable to defined contribution plans generally, see the previously released Alert on this topic.


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