Federal Laws that Impact Pension Plans and Pension Programs

The following federal laws (not a comprehensive list) affect a variety of issues relating to pension benefits and underscore the scope and complexity of pension plan programs. Persons are encouraged to seek legal counsel for any issue relating to pension plans or fund participation.

  • Employee Retirement Income Security Act of 1974 (ERISA)
  • Welfare and Pension Plans Disclosure Act of 1958 (WPPDA)
  • Labor-Management Reporting and Disclosure Act of 1959 (LMRDA)
  • Tax Reform Act of 1976
  • Revenue Act of 1978
  • Multi-Employer Pension Plan Amendments Act of 1980 (MPPAA)
  • Economic Recovery Act of 1981 (ERTA)
  • Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA)
  • Retirement Equity Act of 1984 (REA)
  • Deficit Reduction Act of 1984 (DRA)
  • Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)
  • Single Employer Pension Plan Amendments Act of 1986 (SEPPA)
  • Omnibus Budget Reconciliation Act of 1986 (OBRA)
  • Tax Reform Act of 1986 (TRA)
  • Pension Protection Act of 1987 (PPA)
  • Worker Adjustment and Retraining Act of 1989 (WARA)
  • Uniformed Services Employment and Reemployment Rights Act
  • Pension Protection Act of 1990 (PPA)
  • Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)
  • Pension Security Act of 2002 (As of 2002 Pending)

Inside Federal Laws that Impact Pension Plans and Pension Programs