Excerpt: The impetus for the enhanced notice requirements was the recent controversy over cash balance conversions. However, it is important to note that the new rules, which apply to plan amendments taking effect on or after June 7, 2001, are not limited to cash balance conversions, and may apply in a wide variety of circumstances.... [E]mployers and plan administrators are required to make a good faith effort to comply with the enhanced notice requirements until final regulations are issued.