H.R. 6382 would make technical corrections related to the Pension Protection Act of 2006.

== Detailed Summary ==

<summary>
Pension Protection Technical Corrections Act of 2008 - Makes technical corrections to the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to conform to the Pension Protection Act of 2006 regarding various specified items, including: (1) the target normal cost of benefits; (2) specified implementation and effective dates for certain requirements; (3) one-participant retirement plans; (4) special age-related rules in accrued benefit requirements for applicable defined benefit plans; (5) inapplicability in certain cases of the limitation on income deductions (for tax purposes) for employer contributions to one or more defined contribution plans; and (6) adjustments to averaging in the determination of the value of the assets of single-employer defined benefit pension plans for minimum funding purposes.

Makes technical corrections to the Railroad Retirement Act of 1974 with respect to railroad retirement payments to persons not entitled to an annuity.

Makes technical corrections to the Age Discrimination in Employment Act of 1967 with respect to special age-related rules for determination of the market rate of return in the calculation of interest credits in governmental defined benefit plans.

Makes technical corrections to the Internal Revenue Code to modify: (1) the interest rate assumption required with respect to certain small employer plans; and (2) the penalties for failure to file partnership returns and S corporation returns.

Prescribes a special rule for exclusion from gross income of certain reimbursements from governmental plans for medical care.

Requires treatment as a qualified rollover contribution of any airline payment amount received by a qualified airline employee in an airline carrier bankruptcy which is transferred to a Roth IRA.
</summary>

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== Status of the Legislation ==

<status>
Latest Major Action: 6/26/2008: Referred7/9/2008: Passed/agreed to House committee.in House. Status: ReferredOn motion to suspend the Committee on Waysrules and Means, and in addition topass the Committee on Education and Labor, for a periodbill Agreed to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.voice vote.
</status>

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== Points in Favor ==

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== Points Against ==

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