12/15/06:     The Securities and Exchange Commission's new rules requiring disclosure of executive and director compensation, related person transactions, director independence and other corporate governance matters take effect for fiscal years beginning on or after this date.

 

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.

 

1/1/07:        The Pension Protection Act's investment advice exemption takes effect.  In addition, its new diversification provisions generally are effective for plan years beginning after Dec. 31, 2006, with an extended effective date for collectively bargained plans.  In addition, pension distributions may be made to an employee who is at least 62 years old (and working part time).

 

2/17/07:      Final regulations on default investment arrangements for automatic enrollment are due from the DOL, according to the Pension Protection Act.