• The Social Security and Pension Plans Disclosure Act (WPPDA) was a piece of US legislation in effect from the 1950s to the 1970s that regulated employee benefits and retirement plans.

  • The law required employers and unions to provide the US Department of Labor with detailed reports on the benefits they offered to their workers.
  • The WPPDA was the first of its kind to establish rules and oversight to protect employee benefits and establish favorable tax treatment and other incentives.
  • In 1974, the WPPDA was replaced by the much broader Employee Retirement Security Act (ERISA).