Plan Rules

Welcome to ICMA-RC’s Plan Rules section, your source for the current rules and regulations that affect your plan and your plan participants’ retirement dollars.

The Pension Protection Act of 2006

The Pension Protection Act of 2006 (PPA) contains several significant provisions that affect retirement savings plans. Among the changes enacted:

• EGTRRA Permanence
• The Saver’s Credit
• New IRA Provisions
• Direct payment of qualified health or long-term care premiums from 401(a) or 457(b) plans for public safety officers

Read more about the Pension Protection Act of 2006 and the final QDIA regulations released by the Department of Labor (DOL).

Retirement Plan Contribution Limits

These pages summarize the retirement plan contribution limits for 457, 401(a), and 401(k) plans as well as Individual Retirement Accounts (IRAs). They also provide information about the “Age 50” catch-up and “pre-retirement” catch-up provisions.

• View 2008 Retirement Plan Contribution Limits
• View 2007 Retirement Plan Contribution Limits

457 Regulations

On July 11, 2003, the Internal Revenue Service (IRS) issued final regulations on Section 457 deferred compensation plans.

• Read ICMA-RC’s summary of the key 457 Plan Regulations