Benefit Statements

[dmb]

In the DOL guidance http://www.dol.gov/ebsa/regs/fab_2006-3.html the 45 day deadline for issueing benefit statements seems to speak to DC plans. Defined Benefit plan participant benefit statements are referred to after the 45 day deadline is mentioned (in item 3). Does the 45 day deadline apply to DB plans?? Also, does the 45 day deadline also appy to the alternative notice provision for DB plans?? It looks to me like the DOL guidance specifically states the 45 day deadline applies to individual account plans. Any clarification is appreciated. Thanks.