"The participant fee disclosure regulations apply for plan years beginning after October 31, 2011. However, the deadline for the plan administrator of a covered plan to provide the initial annual plan, expense, or investment disclosures to participants is now 60 days after the later of: 1. The effective date of the 408(b)(2) regulations (i.e., April 1, 2012), or 2. The date the regulations apply (i.e., plan years beginning after October 31, 2011)."