There really are no major differences with data encryption in SQL Server 2012 compared to what was available in SQL Server 2008. One update is that SQL Server 2012 now uses the Advanced Encryption Standard (AES) encryption algorithm to protect the service master key (SMK) and the database master key (DMK). AES is a newer encryption algorithm than the Triple DES algorithm used in earlier versions. If you upgrade a SQL Server 2008 instance to SQL Server 2012, the SMK and DMK will need to be regenerated using the
ALTER SERVICE MASTER KEY command to upgrade the master keys to the AES algorithm.