PPA regarding Investment Diversification

[Guest LSULLIVAN]

1) Does the new rule that allows a participant to diversify employer stock only apply to publicly traded stock?

2) Does this apply to an ESOP with only employer contributions?

3) Do the same rules apply to a 401k with employer stock?

4) Does anyone have a link to the final regulation as it relates to this issue?

Thank you very much for any help.

[david rigby]

Perhaps you would like to read the relevant documents:

PPA section 901, beginning on p. 247 of this document:

http://www.dol.gov/ebsa/pdf/ppa2006.pdf

Also, here is IRS Notice 2008-7

http://www.irs.gov/pub/irs-drop/n-08-07.pdf