"The most fundamental effects of the Proposed Regulations will be on small plans (i.e., fewer than 100 participants) and IRAs, as well as their investment advisers, consultants or other service providers. However, the Proposed Regulations will also impact the landscape for large retirement plans in various ways, including: [1] Valuation of hard-to-value assets ... [2] Investment education.... [3] Distributions and rollovers.... [4] Representations required for adverse party and swap transactions.... [5] Pension closeouts/annuitizations."