Summary of ERISA Benefit Legislation

Posted by Aaron Juckett, CPA, CPC, QPA, QKA on Thu, Jan 14, 2016
Find me on:

ESOP-Legislation-August-2014.pngThe Employee Retirement Income Security Act (ERISA) was signed into law on September 2, 1974 by President Gerald Ford.  Since then, Congress has passed over 100 major pieces of employee benefit legislation since ERISA was signed.  Chronological Summary of Major Post-ERISA Benefit Legislation provides a summary of the major employee benefits legislation:

  • 2015 The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act)
  • 2013 Continuing Appropriations Act, 2014
  • 2013 American Taxpayer Relief Act
  • 2012 Bill Extending E-Verify
  • 2012 Moving Ahead for Progress in the 21st Century Act (MAP-21) 2012 Jumpstart Our Business Startups (JOBS) Act 
  • 2012 Middle Class Tax Relief and Job Creation Act of 2012 
  • 2011 Temporary Payroll Tax Cut Continuation Act of 2011 
  • 2011 3% Withholding Repeal and Job Creation Act 
  • 2011 Department of Defense and Full-Year Continuing Appropriations Act 
  • 2011 Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 
  • 2010 Omnibus Trade Act of 2010
  • 2010 Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
  • 2010 Medicare and Medicaid Extenders Act of 2010
  • 2010 Physician Payment and Therapy Relief Act of 2010
  • 2010 Small Business Jobs and Credit Act of 2010
  • 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act
  • 2010 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010
  • 2010 Continuing Extension Act of 2010
  • 2010 Health Care and Education Reconciliation Act of 2010
  • 2010 Patient Protection and Affordable Care Act
  • 2010 Hiring Incentives to Restore Employment Act
  • 2010 Temporary Extension Act of 2010
  • 2009  Defense Appropriations Act, 2010
  • 2009 National Defense Authorization Act for Fiscal Year 2010
  • 2009 American Recovery and Reinvestment Act of 2009
  • 2009 Children’s Health Insurance Program Reauthorization Act of 2009
  • 2009 Lilly Ledbetter Fair Pay Act of 2009 
  • 2008 Worker, Retiree, and Employer Recovery Act of 2008
  • 2008 Michelle’s Law
  • 2008 Emergency Economic Stabilization Act of 2008
  • 2008 ADA Amendments Act of 2008 
  • 2008 Heroes Earnings Assistance and Relief Tax Act of 2008
  • 2008 Genetic Information Nondiscrimination Act of 2008
  • 2008 National Defense Authorization Act for Fiscal Year 2008
  • 2006 Pension Protection Act of 2006 
  • 2005 Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
  • 2004 Veterans Benefits Improvement Act of 2004
  • 2004 American Jobs Creation Act of 2004
  • 2004 Working Families Tax Relief Act of 2004 
  • 2004 Extension of Current Mental Health Parity—2004
  • 2004 Pension Funding Equity Act of 2004
  • 2003 Mental Health Parity Reauthorization Act of 2003
  • 2003 Medicare Prescription Drug, Improvement, and Modernization Act of 2003
  • 2003 Jobs and Growth Tax Relief Reconciliation Act 
  • 2002 Sarbanes-Oxley Act of 2002
  • 2002 Trade Adjustment Assistance Reforms—2002
  • 2002 The Public Health Security and Bioterrorism Preparedness and Response Act of 2002
  • 2002 Job Creation and Worker Assistance Act of 2002
  • 2001 Victims of Terrorism Tax Relief Act of 2001
  • 2001 Administrative Simplification Compliance Act of 2001
  • 2001 Economic Growth and Tax Relief Reconciliation Act of 2001
  • 1999 Ticket to Work and Work Incentives Improvement Act of 1999
  • 1998 Omnibus Consolidated and Emergency Supplemental Appropriations Act of 1998
  • 1998 Higher Education Amendments Act of 1998
  • 1998 Internal Revenue Service Restructuring and Reform Act of 1998
  • 1997 Savings Are Vital to Everyone’s Retirement (SAVER) Act of 1997
  • 1997 Balanced Budget Act of 1997
  • 1997 Taxpayer Relief Act of 1997
  • 1997 Defense of Marriage Act of 1997
  • 1996 Medicare and Medicaid Coverage Data Bank Repeal Act of 1996
  • 1996 Mental Health Parity Act of 1996
  • 1996 Newborns’ and Mothers’ Health Protection Act of 1996
  • 1996 Personal Responsibility and Work Opportunity Reconciliation Act of 1996
  • 1996 Health Insurance Portability and Accountability Act of 1996 
  • 1996 Small Business Job Protection Act of 1996
  • 1996 Taxpayer Bill of Rights 2 of 1996
  • 1996 Contract With America Advancement Act of 1996
  • 1996 “State Source T ax” Prohibition
  • 1995 Defense Appropriations
  • 1994 Uruguay Round of General Agreement on Tariffs and Trade (Retirement Protection Act of 1994)
  • 1994 Uniform Services Employment and Reemployment Rights Act of 1994
  • 1994 Defense Appropriations
  • 1993 Omnibus Budget Reconciliation Act of 1993
  • 1993 Family and Medical Leave Act of 1993
  • 1992 Comprehensive National Energy Policy Act of 1992
  • 1992 Unemployment Compensation Amendments of 1992
  • 1991 Civil Rights Act of 1991
  • 1990 Omnibus Budget Reconciliation Act of 1990
  • 1990 Older Workers Benefit Protection Act
  • 1990 Americans With Disabilities Act of 1990
  • 1989 Medicare Catastrophic Coverage Act Repeal (Repealed in 1989)
  • 1989 Omnibus Budget Reconciliation Act of 1989
  • 1989 Section 89 repeal
  • 1988 Technical and Miscellaneous Revenue Act of 1988
  • 1988 Health Maintenance Organization Act Amendments of 1988
  • 1988 Family Support Act of 1988
  • 1988 Medicare Catastrophic Coverage Act of 1988
  • 1987 Pension Protection Act of 1987
  • 1986 Age Discrimination in Employment Act Amendments
  • 1986 Omnibus Budget Reconciliation Act of 1986
  • 1986 Tax Reform Act of 1986 
  • 1986 Consolidated Omnibus Budget Reconciliation Act of 1986
  • 1984 Retirement Equity Act of 1984
  • 1984 Deficit Reduction Act of 1984
  • 1983 Social Security Amendments of 1983 
  • 1982 Tax Equity and Fiscal Responsibility Act of 1982
  • 1981 Economic Recovery Tax Act of 1981
  • 1980 Revenue Act of 1980
  • 1980 Multiemployer Pension Plan Amendments Act of 1980
  • 1978 Pregnancy Discrimination Act of 1978 
  • 1978 Revenue Act of 1978
  • 1978 Age Discrimination in Employment Act of 1978
  • 1977 Social Security Amendments of 1977
  • 1976 Tax Reform Act of 1976
  • 1975 Tax Reduction Act of 1975
  • 1974 Employee Retirement Income Security Act of 1974 (ERISA)  

Subscribe to One-Stop ESOP Blog

Topics: legislation, 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).

Keep Your ESOP On Track and On Time
12 Benefits of Incorporating an ESOP in your Business Exit Strategy

Recent Posts