Pension Protection Act of 2006: Text of H.R. 4, as Passed by the House on July 28, 2006, and the Senate on August 3, 2006 JCT Explanation of H.R. 4

This CCH publication reproduces the full text of the revenue provisions amending the Internal Revenue Code and the Conference Committee Report Joint Committee on Taxation s Technical Explanation of the Act, which explainsing the current law, the changes made, and when each of these changes will go into effect. Indicates legislative intent and is particularly helpful pending the issuance of final regulations in areas where the Code is unclear. The Congressional intent expressed in Committee Reports is regarded by Courts as very high authority in determining how to apply new law. For this reason, it is a valuable addition to any tax library.