In the context of the impact of legislation on employee benefits, the tax reforms of 1982 and 1986: Multiple choice question. permitted individual retirement accounts (IRAs) for eligible employees and established 401(k) programs. required employers to offer reimbursement for job-related injuries and provide health care coverage to employees. mandated employers to provide a pension to all employees and vesting rights to employees with a tenure of over five years. set up the Pension Benefit Guaranty Corporation and created time-and-a-half overtime pay