PPA: Next steps and considerations for plan sponsors of defined contribution plans 
This table highlights defined contribution provisions of the Pension Protection Act of 2006 that plan sponsors need to consider soon and over the next few years.

Summary of key provisions of final 403(b) regulations 
Get an overview of the final regulations for 403(b) plans, released by the Treasury Department and Internal Revenue Service on July 23, 2007. This is the first in a series of Regulatory Briefs exploring the new legislation and its implications for plan sponsors.

New IRS guidance on maintaining and updating plan documents 
This Regulatory Brief helps plan sponsors comply with current requirements under the Economic Growth and Tax Relief Reconciliation Act and will prepare them to make necessary amendments required for the Pension Protection Act of 2006.

Section 409A compliance for nonqualified deferred compensation plans extended to December 31, 2008  
This Regulatory Brief explains the fine points of compliance with Internal Revenue Code Section 409A and provides recommendations for how sponsors of nonqualified deferred compensation plans can meet their obligations during the transition period.

Final regulations issued on deferred executive compensation 
Learn of helpful clarifications and rules added to the final regulations under the Internal Revenue Code section 409A governing taxation of executive deferred compensation.

Update on employer stock diversification rules 
This Regulatory Brief discusses IRS Notice 2006-107 and DOL Field Assistance Bulletin 2006-03, which provide guidance on diversification and notice requirements under the Pension Protection Act for employer stock held in a defined contribution plan. View the IRS model notice. 

Action items for 2007: Faster vesting and stock diversification
Some provisions of the new law require immediate attention. This Regulatory Briefs Alert describes two of them, along with some practical tips to consider.

Enhanced disclosure provisions and proposed default investment regulations
This Regulatory Briefs Alert examines notice and disclosure requirements under the PPA.