Explanation of the Worker, Retiree, and Employer Recovery Act of 2008
as passed by the House on December 10, 2008, available at http://www.house.gov/jct/x-85-08.pdf.
Excerpt: ” This document,1 prepared by the staff of the Joint Committee on Taxation, provides a technical explanation of H.R. 7327, the “Worker, Retiree, and Employer Recovery Act of 2008,” as passed by the House of Representatives on December 10, 2008. The bill makes technical corrections to the Pension Protection Act of 2006 (the “Act”),2 and provides for additional amendments to the Act, the Internal Revenue Code (the “Code”), the Employee Retirement Income Security Act of 1974 (“ERISA”), and the Age Discrimination in Employment Act of 1967 (“ADEA”).”