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Continuing Ed Material for IRS EP Personnel: Post PPA Pension Legislation (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Feb. 21, 2014 65 pages; dated Winter FY2014. "The purpose of this chapter is to explain the provisions of any post Pension Protection Act (PPA) pension legislation. In this chapter we will discuss: the HEROES Earnings and Assistance Relief Tax Act of 2008 (HEART); the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA); Pension Relief Act of 2010 (PRA); Small Business Job Act of 2010 (SBJA 2010) and the Moving Ahead for Progress in the 21st Century Act (MAP 21)." MORE >> |
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