Worker, Retiree, and Employer Recovery Act of 2008

Pub. L. 110–458

US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.

52 sections of the Code credited to this law, found between Public Law 110-180 and Public Law 110-460.

• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 105 — Amounts received under accident and health plans
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• 26 U.S.C. § 408A — Roth IRAs
• 26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 26 U.S.C. § 411 — Minimum vesting standards
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• 26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
• 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans
• 26 U.S.C. § 432 — Additional funding rules for multiemployer plans in endangered status or critical status
• 26 U.S.C. § 436 — Funding-based limits on benefits and benefit accruals under single-employer plans
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 3304 — Approval of State laws
• 26 U.S.C. § 4971 — Taxes on failure to meet minimum funding standards
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4980 — Tax on reversion of qualified plan assets to employer
• 26 U.S.C. § 6698 — Failure to file partnership return
• 26 U.S.C. § 6699 — Failure to file S corporation return
• 29 U.S.C. § 623 — Prohibition of age discrimination
• 29 U.S.C. § 1002 — Definitions
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1023 — Annual reports
• 29 U.S.C. § 1024 — Filing with Secretary and furnishing information to participants and certain employers
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1054 — Benefit accrual requirements
• 29 U.S.C. § 1055 — Requirement of joint and survivor annuity and preretirement survivor annuity
• 29 U.S.C. § 1056 — Form and payment of benefits
• 29 U.S.C. § 1059 — Recordkeeping and reporting requirements
• 29 U.S.C. § 1060 — Multiple employer plans
• 29 U.S.C. § 1082 — Minimum funding standards
• 29 U.S.C. § 1083 — Minimum funding standards for single-employer defined benefit pension plans
• 29 U.S.C. § 1085 — Additional funding rules for multiemployer plans in endangered status or critical status
• 29 U.S.C. § 1104 — Fiduciary duties
• 29 U.S.C. § 1108 — Exemptions from prohibited transactions
• 29 U.S.C. § 1132 — Civil enforcement
• 29 U.S.C. § 1306 — Premium rates
• 29 U.S.C. § 1310 — Authority to require certain information
• 29 U.S.C. § 1321 — Coverage
• 29 U.S.C. § 1341 — Termination of single-employer plans
• 29 U.S.C. § 1342 — Institution of termination proceedings by the corporation
• 29 U.S.C. § 1344 — Allocation of assets
• 29 U.S.C. § 1350 — Missing participants
• 29 U.S.C. § 1371 — Penalty for failure to timely provide required information
• 29 U.S.C. § 1401 — Resolution of disputes
• 42 U.S.C. § 410 — Definitions relating to employment
• 45 U.S.C. § 231d — Annuity beginning and ending dates
• 45 U.S.C. § 231m — Assignability; exemption from levy