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Key Legislative History Affecting Retirement Plans

American Taxpayer Relief Act of 2012 (PL 112-240)

  • Text of Public Law 112-240
  • JCT General Explanation of Tax Legislation Enacted in the 112th Congress (Blue Book) (JCS-2-13)
  • 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)
  • JCT General Explanation of Tax Legislation Enacted in the 112th Congress (Blue Book) (JCS-2-13)
  • 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)

Housing and Economic Recovery Act of 2008 (PL 110-289)

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)

 

 

Page Last Reviewed or Updated: 28-Apr-2014