The Pension Protection Act (PPA) (2006)

Focused solely on pensions, this law requires employers that have underfunded pension plans to pay a higher premium to the Pension Benefit Guarantee Corporation (PBGC). It also requires employers that terminate pension plans to provide additional funding to those
plans. This legislation impacted nearly all aspects of retirement planning, including changes to rules about individual retirement accounts (IRAs). For more information, see www.dol.gov/ebsa/pensionreform.html.

Sharam Kohan
Sharam Kohan

Sharam Kohan is an organizational leadership professional with experience spanning employment law, human resources, and public service. He is currently an LL.M. degree candidate at UC Berkeley School of Law and previously served on Alameda County’s Human Relations Commission, advancing equity-focused community initiatives. He holds an Employment Law specialization from Temple University School of Law and is SHRM-certified.

Sharam is also a writer whose work explores the intersection of law and philosophy, including Judgment, a Priori Itself and Sartre’s Conception of Freedom. He comments on organizational dynamics and social issues, and supports Bay Area community organizations through philanthropy and volunteer service.

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