2 pages. Excerpt: [O]ne reason the IRS deferred the relative value requirements was to give plan sponsors an opportunity to eliminate redundant benefit forms under the new protected benefit regulations that took effect January 1, 2006. Although the final regulations simplify the disclosures required for multiple forms of benefit, plan sponsors that have not already done so may still wish to review their plans and determine whether some forms of benefit are of relatively little value[.]  MORE >>