Effective for plan years beginning after 2007, the Pension Protection Act of 2006 (PPA) requires actuaries of multiemployer plans to certify to the IRS and to the plan sponsor (a) whether the plan is in endangered or critical status for that plan year and (b) for a plan that is in a funding improvement or rehabilitation period, whether the plan is making scheduled progress toward meeting the requirements of its funding improvement or rehabilitation plan. This certification is due no later than the 90th day of each plan year, which is March 31, 2011, for calendar year plans.