Acronym used to refer to a collection of laws that changed some of the rules that apply to retirement plans. The laws are as follows:
1. The Uruguay Round Agreements Act, Pub. L. 103-465 (GATT);
2. The Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353 (USERRA));
3. The Small Business Job Protection Act of 1996, Pub. L. 104-188 (SBJPA) (including § 414(u) of the Internal Revenue Code (Code) and
4. The Taxpayer Relief Act of 1997, Pub. L. 105-34 (TRA ’97); and
5. The Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206 (RRA).
Revenue Procedure 2000-20, Revenue Procedure 2002-10