For those of us interested in retirement benefits — and who isn't? — there was a lot of change in 2006, including the enactment of the Tax Increase Prevention and Reconciliation Act (TIPRA) and the Pension Protection Act (PPA); the issuance of a key revenue ruling; and several private letter rulings of note. All in all, the legislative changes greatly enhance retirement savings accounts, both for those who accumulate savings and for their heirs.
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