On December 28, 2007, the Treasury and IRS released a proposed regulation on PPA funding rules.[PPA Funding Proposed Reg]

On December 27, 2007, the Treasury and IRS released a proposed regulation on hybrid defined benefit plans. [Hybrid Proposed Reg]

On December 12, 2007, the DOL released a proposed regulation and proposed class exemption regarding a reasonable contract or arrangement under ERISA §408(b)(2). [408(b)(2) Proposed Reg] [408(b)(2) Class Exemption]

On November 16, 2007, the DOL released final regulations and revisions to the 2007 Form 5500 Annual Report. [Revisions Part 1] [Revisions Part 2] [Final 5500 Rule]

On November 8, 2007, the IRS issued proposed regulations on automatic enrollment/automatic contribution arrangements. [Proposed Regulation]

On November 6, 2007, the IRS issued Revenue Ruling 2007-67, which sets forth the definitions and special rules for purposes of the minimum survivor annuity requirements. [Rev. Rul. 2007-67]

On October 23, 2007, the Department of Labor issued the final rule on automatic enrollment and qualified default investment alternatives (QDIAs) for 401(k) plans. [QDIA Regulation]

On October 18, 2007, the IRS issued the 2008 Pension Plan Limitations. [2008 Limitations]

On October 12, the DOL issued Field Assistance Bulletin (FAB) 2007-03, which announced that annual benefit statements for trustee-directed DC plans are not due to participants until the Form 5500 for the plan is filed. [FAB 2007-03]

On October 9, 2007, Treasury and the IRS released Notice 2007-81 providing guidance on the corporate bond yield curve and associated segment rates pursuant to PPA. [Notice 2007-81]

On Oct. 5, 2007, the IRS posted a tip sheet of common mistakes and corrections by 401(k) plan sponsors. [401(k) mistakes]

On September 13, 2007, Treasury sent responses to the four leaders of the House and Senate tax-writing committees confirming application of PPA technical corrections legislation to combined plan deduction limits. [Rangel Response] [McCrery Response] [Baucus Response] [Grassley Response]

On August 28, 2007, the IRS issued proposed benefit restriction regulations pursuant to Code §436. [Proposed Benefit Restriction Regulations]

On July 23, 2007, the IRS issued final Code §403(b) regulations for tax-sheltered annuity contracts. [Final 403(b) Regulations]

On May 31, 2007, the IRS issued Rev. Proc 2007-37 providing a procedure for approval of plan-specific substitute mortality table. [Rev. Proc 2007-37]

On May 31, 2007, the IRS issued Announcement 2007-59 providing that certain features can be added to safe harbor 401(k) plan in mid-year. [Announcement 2007-59]

On May 31, 2007, the PBGC proposed regulations on variable rate premiums for single-employer pension plans. [Proposed Regulations]

On April 30, 2007, the IRS issued final regulations for Designated Roth accounts under IRC §402A. [Final Regulations]

On April 24, 2007, the DOL issued an RFI on participant fee disclosures. [RFI]

On April 4, 2007, the IRS issued final regulations under §415. They include updates to the regulations for statutory changes; and conform changes to regulations under §§401(a), 401(a)(9), 401(k), 402, 416 and 457. [Final Regulations]