McKay Hochman Company, Inc.

Pension Protection Act (PPA) of 2006

Date	Subject	Title
06/21/10	Final Regs.	Diversification of Employer Stock
12/04/09	Amendment	2009 Required Amendment
11/20/09	QDIA	QDIA Notice Rules
07/09/09	Auto Enroll Rules	Auto Enroll — Updated Articles
07/09/09	Rollovers	Nonspouse Benef. Rollover Overview
06/26/09	3 Years Later	PPA: 3 Years Later
06/26/09	WRERA	WRERA Chart
06/26/09	EACA	Auto Enroll Final Regs — Part 4
06/05/09	EACA	Auto Enroll Final Regs — Part 3
05/26/09	EACA	Auto Enroll Final Regs — Part 2
04/24/09	QACA	Auto Enroll Final Regs — Part 1
04/03/09	WRERA	Nonspouse Beneficiary Rollovers
02/05/09	WRERA	Technical Corrections to PPA
10/31/08	2 Years Later	PPA: 2 Years Later
06/12/08	2008	Testing Changes for 08
05/22/08	QOSA	New Req., Req. Amendments?
05/22/08	401(k)	QACA Mid-Year
05/22/08	QDIA FAQs	FAB 2008-03
04/25/08	QOSA	Q - Acronyms: QOSA
01/19/07	Notice 2007-7	IRS Distribution Guidance - Notice 2007-7
12/20/07	Auto Enroll, QDIA	Auto Enroll and QDIA Clarifications
12/06/07	2008	2008 Agenda Items
12/06/07	Auto Enroll, QDIA	Auto Enroll and QDIA Feedback
11/16/07	Statement Guidance	Statement Guidance Recap
11/16/07	Automatic Enrollment	Automatic Enrollment Guidance
11/16/07	QDIA Notice FAQs	QDIA Notice FAQs
10/26/07	QDIA Final Rules	QDIA Final Rules
10/26/07	Statements	Benefit Statement Guidance, FAB 2007-3
10/05/07	Missing Participant	Missing Participant Article Updated for PPA
10/05/07	Orphan Plans	Orphan Plan Article Updated for PPA
10/05/07	Nonspouse Benef.	Nonspouse Benef. Rollover Document Update
09/12/07	Gap Period	Gap Period Income PPA Change
09/12/07	QACA Chart	QACA/Safe Harbor 401(k), QACA Chart
09/12/07	QACA	QACA Document Amendment Question
08/03/07	1-Year Later	PPA One Year Later
10/10/08	Chart	SIMPLE, Safe Harbor 401(k), QACA Chart
06/22/07	QACA	Auto-enrollment Safe Harbor 401(k)
05/24/07	Nonspouse Benef.	Nonspouse Beneficiary Rollover Update
05/03/07	Nonspouse Benef.	Nonspouse Beneficiary Rollover Rules
04/13/07	Plan Termination	Plan Termination Amendment
03/30/07	Updated	PPA Deduction Rules-Notice 2007-28
03/09/07	DB Lump Sum	DB Lump-sum Distributions
03/09/07	Inherited IRA	Beneficiary Rollover Inherited IRAs
02/09/07	FAB 2007-1	Investment Advice
02/09/07	Vesting 2007	Plan Vesting After PPA
12/29/06	IRA Charitable Donat.	QP Rollover to IRA for Charitable Donation IRA
12/29/06	Statement Guidance	DOL Benefit Statement Guidance FAB 2006-3
12/15/06	DB/DC Deduction	PPA DB/DC Deduction Limit Change
12/15/06	Divestiture ER Stock	IRS Divestiture Guidance N. 2006-107
12/15/06	FAQs	PPA FAQs as We Approach 2007
11/17/06	2007	Getting Ready for 2007
10/27/06	Default Investment	DOL Default Investment QDIA Proposed Reg
10/06/06	Divestiture ER STock	PPA - Employer Stock Divestiture
09/14/06	403(b)	PPA & 403(b) Arrangements
09/14/06	Disclosures & Notices	PPA - Disclosures & Notices
08/31/06	Form 5500	PPA and DOL Form 5500 Changes
08/31/06	DC, IRA Provision List	PPA DC and IRA List of Provision Effective Dates
08/17/06	Effective Date	PPA Plan Document Amendment Effective Date
08/17/06	EGTRRA Permanent	PPA Makes EGTRRA Permanent
08/17/06	DB(k) Rules	PPA DB(k) Rules
08/17/06	Investment Advice	PPA Investment Advice PTE Rules
08/17/06	Auto Enroll Rules	PPA Automatic Enrollment Rules
08/07/06	Overview	Pension Protection Act Overview
05/25/06	No Stmt	0% Vested Terminated - No Stmt PrePPA

Date	Subject
07/23/09	Sole Proprietor — Maximum Deductible Contribution
12/29/06	Charitable Donation from IRA, not Qualified Plan
10/27/06	Automatic Enrollment Plan Availability
08/31/06	Effective Dates of PPA Provisions
08/17/06	Document Amendment Deadline

Government Resources

The Pension Protection Act of 2006

The Joint Committee Report

President Bush Signs the Pension Protection Act into Law

IRS Effective Date List by PPA Section Number

IRS PPA Webpage

DOL PPA Webpage

To learn more, call 973-492-1880 or e-mail info@mhco.com.