*Letters

Distribution Issues Raised by the Pension Protection Act of 2006

Published on:
July 8, 2008
Submitted to:
U.S. Department of Treasury
Submitted by:
SIFMA
Issue:

SIFMA provides comments to the U.S. Department of Treasury on guidance on distribution issues raised by the Pension Protection Act of 2006 (PPA), Internal Revenue Service Notice 2008-30.  SIFMA requests additional clarification be issued on spousal beneficiaries and inherited individual retirement accounts (IRA), non-spousal beneficiaries and rollovers, recharacterizations and rollovers of after-tax amounts.

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