On April 30, 2009, PBGC issued Technical Update 09-3 providing missed quarterly contribution reporting relief to small plans. [PBGC Technical Update 09-3] 

On April 6, 2009, the IRS issued Notice 2009-22 providing interim rules regarding asset valuation methods that are permitted to be used by single employer defined benefit pension plans for minimum funding purposes pursuant to changes made by the Worker, Retiree, and Employer Recovery Act of 2008. [Notice 2009-22]

On March 31, 2009 the IRS issued guidance in Employee Plans News stating that for a calendar year plan with a January 1, 2009 valuation date, the IRS will not challenge the use of the monthly yield curve for January 2009, or any one of the four months immediately preceding January 2009. [IRS EP News March 31, 2009]

On March 25, 2009, the PBGC issued Technical Update 09-2 which allows 4010 filers to determine benefit liabilities for 4010 reporting purposes using the form of payment assumption described in 29 CFR § 4044.51 of the PBGC’s regulation on Allocation of Assets in Single-Employer Plans (generally an annuity form of payment). [PBGC Technical Update 09-2]

On March 19, 2009, the DOL postponed the effective date of the final investment advice regulations from March 23, 2009 until May 22, 2009, to allow additional time for DOL to evaluate questions of law and policy concerning the rules.[Final DOL Rule Delaying Effective Date of Investment Advice Regulations ]

On March 16, 2009, the PBGC published a final rule that amends its regulation on Annual Financial and Actuarial Information Reporting. The final rule implements Pension Protection Act of 2006 changes to ERISA section 4010 and makes other modifications and clarifications to the reporting requirements. [PBGC Final Rule on Annual Financial and Actuarial Information Reporting]

On February 24, 2009, the Treasury Department issued final regulations relating to automatic contribution arrangements. [Final Treasury Regulations on Automatic Contribution Arrangements]

On February 4, 2009, consistent with the January 20, 2009 Emanuel memorandum, the DOL proposed extending for 60 days the effective date of the final investment advice rules.[Proposed DOL Rule on Effective Date of Investment Advice Regulations]

On February 2, 2009, the IRS issued Notice 2009-5 providing guidance to financial institutions on the reporting rules applicable to required minimum distributions for 2009 in light of the enactment of the Worker, Retiree, and Employer Recovery Act.[Notice 2009-5]

On January 20, Rahm Emanuel, assistant to President Obama and White House Chief of Staff, signed an order requiring the withdraw from the Office of the Federal Register (OFR) of all proposed or final regulations that have not been published in the Federal Register so that they can be reviewed and approved by a department or agency head.[Rahm Emmanual Memorandum]

On January 16, 2009, the DOL issued final regulations on the provision of investment advice by a fiduciary adviser to participants and beneficiaries in participant-directed individual account plans and beneficiaries of IRAs.[Final DOL Investment Advice Regulations]

On January 12, 2009, the IRS issued Notice 2009-3 providing relief during 2009 for sponsors of 403(b) plans with respect to the requirement to have a written 403(b) plan in place by January 1, 2009.[Notice 2009-3]

On January 9, 2009, PBGC issued Technical Update 09-1, which provides guidance on the applicability of changes made by the Pension Protection Act of 2006 as they relate to PBGC's Reportable Events regulation.[PBGC Technical Update 09-1]