5/23/07:     Under HIPAA, covered health plan providers must begin to use their National Provider Identifiers when conducting standard electronic transactions.

7/1/07:       HIPAA rules regarding wellness programs apply to plan years beginning on or after this date.

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

12/31/07:   The Department of Labor's Employee Benefits Security Administration has extended the interim final rules and regulations governing the Mental Health Parity Act to this date.

1/1/08:       The PPA's automatic enrollment provisions for 401(k) plans take effect for plan years beginning after Dec. 31, 2007. New minimum funding standards for defined benefit plans generally take effect as well.

1/1/10:       A qualified long-term-care rider may be added to an annuity or life insurance contract such that the rider is fully funded through a partial cash surrender.  Prior to the PPA, this would have been a taxable event.  But as of taxable years beginning after Dec. 31, 2009, the act allows for this transaction as long as the investment in the original contract is large enough to support the transaction.

12/31/10:   The Economic Growth and Tax Relief Reconciliation Act (EGTRRA) amendments to pension provisions of the Internal Revenue Code and Employee Retirement Income Security Act do not expire because the PPA eliminates EGTRRA's sunset provision.

1/1/15:       Most U.S. companies will have until at least this date to fully fund their pension plans.