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Summary of Significant Provisions in the PPA Relating to Defined Contribution Plans (PDF)
Orrick, Herrington & Sutcliffe LLP 
Oct. 17, 2006
5 pages. Excerpt: This Alert focuses on those changes impacting tax-qualified defined contribution retirement plans ... and provides a summary of the key aspects of the Pension Act including: EGTRRA provisions made permanent; Automatic enrollment; Diversification requirements; Investment advice; Default investments under Section 404(c) of ERISA; Rollover and distribution rules; Faster vesting schedule for employer contributions; Periodic benefit statements[.]
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