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EMPLOYEE BENEFITS 1025 Tax Lawyer, Vol. 56, No. 4 EMPLOYEE BENEFITS SUBMITTED BY THE COMMITTEE ON EMPLOYEE BENEFITS: THOMAS R. HOECKER, COMMITTEE CHAIR; PAUL J. SCHNEIDER, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Job Creation and Workers Assistance Act The Job Creation and Workers Assistance Act of 2002 (the “Act”), Pub. L. No. 107-147, 116 Stat. 21, signed on March 9, 2002, contains important defined benefit plan funding rules changes as well as numerous technical corrections to...

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