"Under the enforcement policy contained in Field Assistance Bulletin 2013-02, plan administrators may reset the deadline one time, for either the 2013 or the 2014 comparative chart, if the responsible plan fiduciary determines that doing so will benefit the plan's participants and beneficiaries and provided that no more than 18 months may pass before participants receive their next comparative chart.... Plans operating on a calendar year had to furnish their first chart no later than August 30, 2012, and their second chart is due no later than August 30, 2013 [subject to the one-time reset permitted under the terms of the Field Assistance Bulletin]. Many other plan disclosures, however, such as pension benefit statements, are disclosed later in the calendar year. Permitting a one-time 'reset' of the deadline will allow plan administrators to align the comparative chart with other participant disclosures."

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