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Simply click on the title of an article below to view its complete text:   Retirement and Estate Planning Limitations Increase for 2006 New limitations are effective in 2006 for various types of retirement plans, gifts, and estate taxes.   New Pension Act Covers More Than Just Pensions You may have heard about the Pension Protection Act of 2006 (Pension Act). Many of the changes in this legislation actually have nothing to do with pension plans, even though its main purpose was purportedly to shore up traditional defined benefit pension plans, including those of the legacy airlines, and avoid the need for a future taxpayer-funded bailout.   It's Year-end Tax Planning Time. . . Again There is still time to lower your 2006 tax bill and add to your tax-advantaged retirement accounts. Here are a few ideas to get you started.