Pension Protection Act of 2006 (PPA)
    Numerous changes generally effective plan years beginning 01/01/2007
    (published 08/17/2006)

Final 401(k) and 401(m) Regulations
    Applies plan years beginning 01/01/2006
    (published 12/29/2004)

Final Catch-Up Contribution Regulations
    Applies plan years beginning 01/01/2004
    (published 07/08/2003)

Final Age 70-1/2 Minimum Distribution Regulations
    Effective plan years beginning 01/01/2003
    (published 04/16/2002)

Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)
    Numerous changes generally effective plan years beginning 01/01/2002

Proposed Age 70-1/2 Minimum Distribution Regulations
    Effective plan years beginning 01/01/2002

Final New Comparability (Cross-Testing) Regulations
    Effective plan years beginning 01/01/2002

DOL Small Plan Audit Requirements
    Effective plan years beginning 04/17/2001

Prior Year / Current Year 401(k) Testing
    Effective plan years beginning 01/01/1997

Elimination of Family Aggregation
    Effective plan years beginning 01/01/1997