Pension Protection Act of 2006
E34504
The Pension Protection Act of 2006 is a major U.S. federal law that overhauled pension and retirement plan funding rules, strengthened protections for workers’ benefits, and expanded retirement savings incentives.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Pension Protection Act of 2006 canonical | 5 |
| Pension Protection Act | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T263774 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Pension Protection Act of 2006 Context triple: [Employee Benefits Security Administration, legalAuthority, Pension Protection Act of 2006]
-
A.
Dodd–Frank Wall Street Reform and Consumer Protection Act
The Dodd–Frank Wall Street Reform and Consumer Protection Act is a major U.S. financial reform law enacted after the 2008 crisis to increase oversight of Wall Street, reduce systemic risk, and strengthen consumer financial protections.
-
B.
Housing and Economic Recovery Act of 2008
The Housing and Economic Recovery Act of 2008 is a major U.S. federal law enacted in response to the subprime mortgage crisis to stabilize the housing market, reform mortgage finance regulation, and support distressed homeowners and communities.
-
C.
Sarbanes–Oxley Act of 2002
The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
-
D.
Public Law 111-203
Public Law 111-203 is the formal designation of the Dodd–Frank Wall Street Reform and Consumer Protection Act, a major 2010 U.S. financial regulatory reform law enacted in response to the 2008 financial crisis.
-
E.
Social Security Amendments of 1972
The Social Security Amendments of 1972 were a major U.S. federal law that expanded and restructured Social Security, notably creating the Supplemental Security Income (SSI) program and introducing automatic cost-of-living adjustments for benefits.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Pension Protection Act of 2006 Target entity description: The Pension Protection Act of 2006 is a major U.S. federal law that overhauled pension and retirement plan funding rules, strengthened protections for workers’ benefits, and expanded retirement savings incentives.
-
A.
Dodd–Frank Wall Street Reform and Consumer Protection Act
The Dodd–Frank Wall Street Reform and Consumer Protection Act is a major U.S. financial reform law enacted after the 2008 crisis to increase oversight of Wall Street, reduce systemic risk, and strengthen consumer financial protections.
-
B.
Housing and Economic Recovery Act of 2008
The Housing and Economic Recovery Act of 2008 is a major U.S. federal law enacted in response to the subprime mortgage crisis to stabilize the housing market, reform mortgage finance regulation, and support distressed homeowners and communities.
-
C.
Sarbanes–Oxley Act of 2002
The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
-
D.
Public Law 111-203
Public Law 111-203 is the formal designation of the Dodd–Frank Wall Street Reform and Consumer Protection Act, a major 2010 U.S. financial regulatory reform law enacted in response to the 2008 financial crisis.
-
E.
Social Security Amendments of 1972
The Social Security Amendments of 1972 were a major U.S. federal law that expanded and restructured Social Security, notably creating the Supplemental Security Income (SSI) program and introducing automatic cost-of-living adjustments for benefits.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
pension law ⓘ |
| affects |
employers sponsoring 401(k) plans
ⓘ
employers sponsoring defined benefit plans ⓘ retirement plan participants ⓘ tax treatment of retirement savings ⓘ |
| aimsTo |
encourage automatic enrollment in retirement plans
ⓘ
improve transparency of pension plan funding ⓘ increase retirement savings participation rates ⓘ reduce risk to the Pension Benefit Guaranty Corporation ⓘ |
| amends |
Employee Retirement Income Security Act of 1974
ⓘ
Internal Revenue Code ⓘ
surface form:
Internal Revenue Code of 1986
|
| country |
United States of America
ⓘ
surface form:
United States
|
| enactedBy | United States Congress ⓘ |
| introducedConcept |
at-risk funding rules for underfunded plans
ⓘ
automatic enrollment safe harbor for 401(k) plans ⓘ benefit restrictions for underfunded plans ⓘ charitable IRA rollover for certain taxpayers ⓘ funding target attainment percentage ⓘ nonspouse beneficiary rollovers to IRAs ⓘ permanent higher contribution limits for retirement plans ⓘ qualified default investment alternatives ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| policyArea |
employee benefits
ⓘ
labor policy ⓘ tax policy ⓘ |
| presidentAtSigning | George W. Bush ⓘ |
| primarySubject |
defined benefit pension plans
ⓘ
defined contribution plans ⓘ pension regulation ⓘ retirement savings ⓘ |
| publicLawNumber | Public Law 109-280 ⓘ |
| purpose |
encourage retirement savings
ⓘ
protect workers’ retirement benefits ⓘ reduce risk of pension plan underfunding ⓘ strengthen pension funding rules ⓘ |
| regulates |
401(k) plans
ⓘ
403(b) plans ⓘ 457(b) governmental plans ⓘ cash balance plans ⓘ defined benefit pension plans ⓘ |
| requires |
additional contributions for at-risk pension plans
ⓘ
disclosure of plan funding status ⓘ more rapid funding of defined benefit plan shortfalls ⓘ plan sponsors to provide more detailed funding notices to participants ⓘ |
| shortName | PPA 2006 ⓘ |
| signedBy | George W. Bush ⓘ |
| strengthens | Pension Benefit Guaranty Corporation funding rules ⓘ |
| yearEnacted | 2006 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Pension Protection Act of 2006 Description of subject: The Pension Protection Act of 2006 is a major U.S. federal law that overhauled pension and retirement plan funding rules, strengthened protections for workers’ benefits, and expanded retirement savings incentives.
Referenced by (6)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Pension Protection Act