Summary of ERISA Benefit Legislation

Posted by Aaron Juckett, CPA, CPC, QPA, QKA on Sun, Dec 15, 2013
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Congress has passed over 100 major pieces of employee benefit legislation since ERISA.  Chronological Summary of Major Post-ERISA Benefit Legislation provides a summary of the major employee benefits legislation:

  • Jumpstart our Business Startups (JBOS) Act

  • Middle Class Tax Relief and Job Creation Act of 2012

  • Temporary Payroll Tax Cut Continuation Act of 2011

  • 3% Withholding Repeal and Job Creation Act

  • Department of Defense and Full-Year Continuing Appropriations Act of 2011

  • Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011

  • Omnibus Trade Act of 2010

  • Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

  • Medicare and Medicaid Extenders Act of 2010

  • Physician Payment and Therapy Relief Act of 2010

  • Small Business Jobs and Credit Act of 2010

  • Dodd-Frank Wall Street Reform and Consumer Protection Act

  • Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010

  • Continuing Extension Act of 2010

  • Patient Protection and Affordable Care Act (PPACA); Health Care and Education Reconciliation Act of 2010 (Affordable Care Act)

  • Hiring Incentives to Restore Employment (HIRE) Act

  • Temporary Extension Act of 2010 (TEA)

  • Department of Defense Appropriations Act, 2010

  • National Defense Authorization Act for Fiscal Year 2010

  • American Recovery and Reinvestment Act of 2009 (ARRA)

  • Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA)

  • Lilly Ledbetter Fair Pay Act of 2009

  • Worker, Retiree, and Employer Recovery Act of 2008 (WRERA)

  • Michelle's Law 2008

  • Emergency Economic Stabilization Act of 2008

  • ADA Amendments Act of 2008

  • Heroes Earnings Assistance and Relief Tax Act of 2008

  • Genetic Information Nondiscrimination Act of 2008

  • National Defense Authorization Act for Fiscal Year 2008

  • Pension Protection Act of 2006

  • Bankruptcy Abuse Prevention and Consumer Protection Act of 2005

  • Veterans Benefits Improvement Act of 2004

  • American Jobs Creation Act of 2004

  • Working Families Tax Relief Act of 2004

  • Extension of Current Mental Health Parity – 2004

  • Pension Funding Equity Act of 2004

  • Mental Health Parity Reauthorization Act of 2003

  • Medicare Prescription Drug, Improvement, and Modernization Act of 2003

  • Jobs and Growth Tax Relief Reconciliation Act 2002

  • Sarbanes-Oxley Act of 2002

  • Trade Adjustment Assistance Reforms – 2002

  • The Public Health Security and Bioterrorism Preparedness and Response Act of 2002

  • Job Creation and Worker Assistance Act of 2002

  • Victims of Terrorism Tax Relief Act of 2001

  • Administrative Simplification Compliance Act of 2001

  • Economic Growth and Tax Relief Reconciliation Act of 2001

  • Ticket to Work and Work Incentives Improvement Act of 1999

  • Omnibus Consolidated and Emergency Supplemental Appropriations Act of 1998

  • Higher Education Amendments Act of 1998

  • Internal Revenue Service Restructuring and Reform Act of 1998

  • Savings Are Vital to Everyone's Retirement (SAVER) Act of 1997

  • Balanced Budget Act of 1997

  • Taxpayer Relief Act of 1997

  • Defense of Marriage Act of 1997

  • Medicare and Medicaid Coverage Data Bank Repeal Act of 1996

  • Mental Health Parity Act of 1996

  • Newborns' and Mothers' Health Protection Act of 1996

  • Personal Responsibility and Work Opportunity Reconciliation Act of 1996

  • Health Insurance Portability and Accountability Act of 1996

  • Small Business Job Protection Act of 1996

  • Taxpayer Bill of Rights 2 of 1996

  • Contract With America Advancement Act of 1996

  • "State Source Tax" Prohibition

  • Defense Appropriations

  • Uruguay Round of General Agreement on Tariffs and Trade (Retirement Protection Act of 1994)

  • Uniform Services Employment and Reemployment Rights Act of 1994

  • Defense Appropriations

  • Omnibus Budget Reconciliation Act of 1993

  • Family and Medical Leave Act of 1993

  • Comprehensive National Energy Policy Act of 1992

  • Unemployment Compensation Amendments of 1992

  • Civil Rights Act of 1991

  • Omnibus Budget Reconciliation Act of 1990

  • Older Workers Benefit Protection Act

  • Americans With Disabilities Act of 1990

  • Medicare Catastrophic Coverage Act Repeal (Repealed in 1989)

  • Omnibus Budget Reconciliation Act of 1989

  • Section 89 repeal

  • Technical and Miscellaneous Revenue Act of 1988

  • Health Maintenance Organization Act Amendments of 1988

  • Family Support Act of 1988

  • Medicare Catastrophic Coverage Act of 1988

  • Pension Protection Act of 1987

  • Age Discrimination in Employment Act Amendments

  • Omnibus Budget Reconciliation Act of 1986

  • Tax Reform Act of 1986

  • Consolidated Omnibus Budget Reconciliation Act of 1986

  • Retirement Equity Act of 1984

  • Deficit Reduction Act of 1984

  • Social Security Amendments of 1983

  • Tax Equity and Fiscal Responsibility Act of 1982

  • Economic Recovery Tax Act of 1981

  • Revenue Act of 1980

  • Multiemployer Pension Plan Amendments Act of 1980

  • Pregnancy Discrimination Act of 1978

  • Revenue Act of 1978

  • Age Discrimination in Employment Act of 1978

  • Social Security Amendments of 1977

  • Tax Reform Act of 1976

  • Tax Reduction Act of 1975

  • Employee Retirement Income Security Act of 1974 (ERISA)

Topics: rules and regulations, Plan Document

Aaron Juckett, CPA, CPC, QPA, QKA
Written by Aaron Juckett, CPA, CPC, QPA, QKA

Aaron is President and Founder of ESOP Partners and provides implementation, administration, and consulting services to hundreds of companies. He is a member of The ESOP Association (TEA) and the National Center for Employee Ownership (NCEO).

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