Major Post-ERISA Benefit Legislation

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1 Major Post-ERISA Benefit Legislation June Jumpstart Our Business Startups (JOBS) Act 2012 Middle Class Tax Relief and Job Creation Act of Temporary Payroll Tax Cut Continuation Act of % Withholding Repeal and Job Creation Act 2011 Department of Defense and Full-Year Continuing Appropriations Act 2011 Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of Omnibus Trade Act of Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of Medicare and Medicaid Extenders Act of Physician Payment and Therapy Relief Act of Small Business Jobs and Credit Act of Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of Continuing Extension Act of Health Care and Education Reconciliation Act of Patient Protection and Affordable Care Act 2010 Hiring Incentives to Restore Employment Act 2010 Temporary Extension Act of Department of Defense Appropriations Act, National Defense Authorization Act for Fiscal Year American Recovery and Reinvestment Act of Children s Health Insurance Program Reauthorization Act of Lilly Ledbetter Fair Pay Act of Worker, Retiree, and Employer Recovery Act of Michelle s Law 2008 Emergency Economic Stabilization Act of ADA Amendments Act of Heroes Earnings Assistance and Relief Tax Act of Genetic Information Nondiscrimination Act of

2 2008 National Defense Authorization Act for Fiscal Year Pension Protection Act of Bankruptcy Abuse Prevention and Consumer Protection Act of Veterans Benefits Improvement Act of American Jobs Creation Act of Working Families Tax Relief Act of Extension of Current Mental Health Parity Pension Funding Equity Act of Mental Health Parity Reauthorization Act of Medicare Prescription Drug, Improvement, and Modernization Act of Jobs and Growth Tax Relief Reconciliation Act 2002 Sarbanes-Oxley Act of Trade Adjustment Assistance Reforms The Public Health Security and Bioterrorism Preparedness and Response Act of Job Creation and Worker Assistance Act of Victims of Terrorism Tax Relief Act of Administrative Simplification Compliance Act of Economic Growth and Tax Relief Reconciliation Act of Ticket to Work and Work Incentives Improvement Act of Omnibus Consolidated and Emergency Supplemental Appropriations Act of Higher Education Amendments Act of Internal Revenue Service Restructuring and Reform Act of Savings Are Vital to Everyone s Retirement (SAVER) Act of Balanced Budget Act of Taxpayer Relief Act of Defense of Marriage Act of Medicare and Medicaid Coverage Data Bank Repeal Act of Mental Health Parity Act of Newborns and Mothers Health Protection Act of Personal Responsibility and Work Opportunity Reconciliation Act of Health Insurance Portability and Accountability Act of Small Business Job Protection Act of Taxpayer Bill of Rights 2 of Contract With America Advancement Act of

3 1996 State Source Tax Prohibition 1995 Defense Appropriations 1994 Uruguay Round of General Agreement on Tariffs and Trade (Retirement Protection Act of 1994) 1994 Uniform Services Employment and Reemployment Rights Act of Defense Appropriations 1993 Omnibus Budget Reconciliation Act of Family and Medical Leave Act of Comprehensive National Energy Policy Act of Unemployment Compensation Amendments of Civil Rights Act of Omnibus Budget Reconciliation Act of Older Workers Benefit Protection Act 1990 Americans With Disabilities Act of Medicare Catastrophic Coverage Act Repeal (Repealed in 1989) 1989 Omnibus Budget Reconciliation Act of Section 89 repeal 1988 Technical and Miscellaneous Revenue Act of Health Maintenance Organization Act Amendments of Family Support Act of Medicare Catastrophic Coverage Act of Pension Protection Act of Age Discrimination in Employment Act Amendments 1986 Omnibus Budget Reconciliation Act of Tax Reform Act of Consolidated Omnibus Budget Reconciliation Act of Retirement Equity Act of Deficit Reduction Act of Social Security Amendments of Tax Equity and Fiscal Responsibility Act of Economic Recovery Tax Act of Revenue Act of Multiemployer Pension Plan Amendments Act of Pregnancy Discrimination Act of Revenue Act of

4 1978 Age Discrimination in Employment Act of Social Security Amendments of Tax Reform Act of Tax Reduction Act of Employee Retirement Income Security Act of 1974 (ERISA) 4

5 About Aon Hewitt Aon Hewitt is the global leader in human resource solutions. The company partners with organizations to solve their most complex benefits, talent and related financial challenges, and improve business performance. Aon Hewitt designs, implements, communicates and administers a wide range of human capital, retirement, investment management, health care, compensation and talent management strategies. With more than 29,000 professionals in 90 countries, Aon Hewitt makes the world a better place to work for clients and their employees. For more information on Aon Hewitt, please visit Copyright 2012 Hewitt Associates LLC. This document is intended for general information purposes only and should not be construed as advice or opinions on any specific facts or circumstances. The comments in this summary are based upon Hewitt's preliminary analysis of publicly available information. The content of this document is made available on an as is basis, without warranty of any kind. Hewitt disclaims any legal liability to any person or organization for loss or damage caused by or resulting from any reliance placed on that content. Hewitt reserves all rights to the content of this document. 5

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