Internal Revenue Bulletin:  2006-51 

December 18, 2006 

EMPLOYEE PLANS


Table of Contents

Notice 2006-107 Notice 2006-107

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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