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As our readers are surely aware, the Pension Protection Act of 2006 ("PPA") is a massive piece that was prepared somewhat hurriedly; the time from introduction in the House to the President's signature was less than a month. Needless to say, with a bill of this size and complexity, the drafters didn't get it all right. There are reportedly numerous errors of grammar, cross-references, and spelling buried in its text. The Joint Committee on Taxation is currently gathering items to include in a technical corrections bill.
This bill probably will not be introduced in the post-election lame duck Congress, commented Brian Graff, the executive director of the American …