Here is an example of a typical allocation timeline:
A sample due date is included in parentheses. The actual order, due dates, and specific items will vary from plan to plan and year to year.

1. Conduct 2006 Pre-Allocation Planning Meeting (December 1, 2006)
2. Review 2005 Timeline and Allocation Process (December 1, 2006)
3. Prepare 2006 Timeline and Agree on Dates with All Parties (December 1, 2006)
4. Process Benefit Payment Government Filings (January 15, 2007)
5. Organize Trust Information (January 15, 2007)
6. Organize Census Information (January 31, 2007)
7. Determine Eligibility and Perform Preliminary Compliance Testing (February 15, 2007)
8. Finalize Trust Accounting (February 15, 2007)
9. Perform Preliminary Allocation (March 1, 2007)
10. Send Preliminary Diversification Forms to Participants (March 15, 2007)
11. Receive and Approve Final Stock Value (March 31, 2007)
12. Required Minimum Distribution Due Date (April 1, 2007)
13. Finalize Allocation, Compliance Testing, and Participant Statements (April 15, 2007)
14. Deliver Participant Statements (April 30, 2007)
15. Conduct Employee Meetings (April 30, 2007)
16. Complete IRS Form 5500 (April 30, 2007)
17. Send Distribution Paperwork to Eligible Participants (April 30, 2007)
18. Send Final Diversification Forms to Participants (April 30, 2007)
19. Complete ESOP Audit (May 31, 2007)
20. File IRS Form 5500 (May 31, 2007)
21. Process Distributions and Diversifications (May 31, 2007)
22. Conduct 2006 Post-Allocation Planning Meeting (June 30, 2007)
23. Ensure all Required Minimum Distributions have been processed (June 30, 2007)
24. Notify New Participants (November 15, 2007)
25. Required Minimum Distribution Due Date (December 31, 2007)