5/22/06: Final Employee Retirement Income Security Act regulations on the termination of abandoned individual account plans take effect.

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

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.