FEE DISCLOSURE REGULATIONS SOON TO BE EFFECTIVE After multiple delays and extensions, the Service Provider Fee Disclosure (408(b)(2)) Regulations are effective on or before April 1, 2012. The Participant Fee Disclosure (404(a)) Regulations are generally effective May 31, 2012 (60 days after the 408(b)(2)) Regulations. The Regulations are similar in that both of these cover [...]

If so there is an April deadline… …to restate the plan and trust document. This is the IRS final deadline. The process of amending and restating the plan documentation in its entirety was last completed in 2004. It is required generally every six years. Every ‘open’ DB plan must be restated as the process updates [...]