Скачать или смотреть The Pension Protection Act of 2006

The Pension Protection Act strengthens employee protections for both defined benefit and defined contribution retirement plans. For defined benefit plans, it requires underfunded private companies to pay higher premiums to the PBGC and discourages skipping payments. It also allows companies to contribute more to pension plans with tax advantages. For defined contribution plans like 401(k)s, the Act allows automatic enrollment to boost participation. It increases access to professional investment advice and requires employers to offer multiple investment options with varying risk levels. This reduces employee exposure to high-risk investments like company stock, which some employers previously limited them to.