8/1/06:         Final Junk Fax Prevention Act rules take effect.

8/14/06:       Comments due to the Department of Homeland Security on proposed regulations regarding how employers respond to

                   "mis-match" letters from the Social Security Administration.

12/31/06:     Deadline for documentary compliance with proposed regulations on nonqualified deferred compensation plans.

12/31/06:     Deadline for calendar year plans to make amendments to provide for Roth contributions this year.

12/31/06:     Interim final rules under the Mental Health Parity Act extended to the end of 2006.

7/1/07:        All residents in Massachusetts required having health insurance.