Worker, Retiree, and Employer Recovery Act of 2008

Pub. L. 110–458

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