Points of Note on Employee Benefits

In this Issue:

• Creditable Coverage Notice Due to CMS by March 31
• Delayed Publication of Final Relative Value Notice Regulations Does Not Change February 1, 2006, Effective Date
• Additional Section 409A Guidance Issued
• Roth 401 (K) Regulations Issued
• USERRA Final Regulations Issued
• Mental Health Parity Rule Extended
• PBGC Premiums Increase
• IRS Increases User Fees

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