IRS Notice 2006-107 - Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities (PDF)

Diversification; transition rules; defined contribution plans. This notice provides transitional rules with respect to the diversification requirements of publicly traded securities for certain defined contribution plans, requests comments on the transitional guidance (as well as comments for regulations), and contains a model notice that employers may give their affected employees.

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03/2007	Defined Contribution Plans Receive Guidance on Participants' Rights to Diversify Investments in Employer Securities
03/19/07	Comments on Transition Guidance Under Notice 2006-107 Regarding Employer Stock Diversification Requirements
03/16/07	Comments on the Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities
03/16/07	Re: Notice on Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities
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02/02/07	ERIC Files Comments on PPA Diversification Requirements
12/2006	Internal Revenue Service Provides Transitional Guidance on Diversification Rights With Respect to Publicly Traded Employer Securities
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12/08/06	Pension Protection Act of 2006—Employer Stock Diversification Notice: But What If Our 401(k) Plan Already Permits Diversification?