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. Other 2006 developments affect such areas as ...

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