5 pages. Excerpt: The Economic Growth and Tax Relief Reconciliation Act of 2001 ('EGTRRA') amended section 401(a)(31)(B) of the Code to require that cash-outs with a present value between $1,000 and $5,000 be rolled over automatically into an IRA, unless the participant affirmatively elects otherwise. On September 28, 2004, the Department of Labor ('DOL') issued final regulations establishing a safe harbor for fiduciaries of retirement plans making automatic rollovers of these mandatory[.]