Key Legislative History Affecting Retirement Plans
American Taxpayer Relief Act of 2012 (PL 112-240)
- Text of Public Law 112-240
- Key provisions: extends the exemption from tax of distributions from IRAs made for charitable purposes; expands in-plan Roth rollovers
Moving Ahead for Progress in the 21st Century Act (MAP-21) (PL 112-141)
- Text of Public Law 112-141
- MAP-21 Conference Report to accompany HR 4348 (HR Conf. Rept. 112-557)
- Key provisions: changes the segment rates used for certain calculations to reflect average segment rates for the 25-year period ending on September 30 of the prior plan year.
Worker, Retiree, and Employer Recovery Act of 2008 (PL 110-458)
- Text of Public Law 110-458
- JCT Technical Explanation of WRERA (JCX-85-08)
- JCT General Explanation of Tax Legislation Enacted in the 110th Congress (Blue Book) (JCS-01-09)
- Key provisions: modification of PPA funding requirements, Roth rollovers, automatic enrollment
Housing and Economic Recovery Act of 2008 (PL 110-289)
- Text of Public Law 110-289
- JCT General Explanation of Tax Legislation Enacted in the 110th Congress (Blue Book) (JCS-01-09)
Heroes Earnings Assistance and Relief Tax Act of 2008 (PL 110-245)
- Text of Public Law 110-245
- JCT General Explanation of Tax Legislation Enacted in the 110th Congress (Blue Book) (JCS-01-09)
- Key provisions: survivor/disability payments with respect to military service; differential military pay as wages
Pension Protection Act of 2006 (PL 109-280)
- Text of Public Law 109-280
- JCT Technical Explanation of PPA ’06 (JCX-38-06)
- Key provisions: funding requirements for DB plans, benefit limits for underfunded plans
Page Last Reviewed or Updated: 2013-01-29
