Pension Protection Act IRC Amendments of 2008

Pension Protection Act IRC Amendments of 2008 - Makes technical corrections to various pension-related provisions of the Internal Revenue Code, including provisions relating to: (1) the interest rate assumption for applying pension plan benefit limitations; (2) minimum individual retirement account (IRA) distribution requirements; (3) employer-owned life insurance contracts; (4) the deductibility of contributions to defined benefit and contribution plans; (5) the treatment of distributions from governmental retirement plans for health and long-term care insurance for public safety officers; (6) safe harbor rules for combined pension plans; and (7) the inclusion of employee stock ownership plans (ESOPs) in combined pension plans.

Directs the Secretary of the Treasury to issue guidance for allowing a nonspouse pension beneficiary to use a specified life expectancy rule.