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IRS Notice 2008-07: Extension of 2007 Transitional Relief for DC Plans Holding Publicly Traded Securities (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 19, 2007
2 pages. Excerpt: This notice extends the transitional guidance and transitional relief provided to certain defined contribution plans holding publicly traded employer securities under Notice 2006-107, 2006-51 I.R.B. 1114, until the regulations being issued under § 401(a)(35) of the Internal Revenue Code become effective.... The relief set forth in paragraph 4 of Part III.D of Notice 2006-107 [was] limited to the period prior to January 1, 2008.... [Pursuant to this notice,] the transitional relief provided for the period prior to January 1, 2008, in paragraph 4 of Part III.D of Notice 2006-107 will continue to apply after 2007 until the regulations go into effect.
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