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The Pension Protection Act of 2006 ("PPA") provided extensive new rules to deal with many issues that have proved problematic for cash balance and pension equity plans. Among those new rules were special requirements for "applicable defined...

by Calvin Z. Cheng, Melissa D. Beck, Kenneth E. Kohler and Jerry R. Marlatt Recent weeks have seen a number of legal, regulatory and political developments in the realm of asset securitization, culminating for the moment on September 27 with the issuance...

The Pension Protection Act of 2006 ("PPA") provided extensive new rules to deal with many issues that have proved problematic for cash balance and pension equity plans. Among those new rules were special requirements for "applicable defined...