"This article provides a high-level overview of some of the [recent] guidance ... [1] Expansion of the use of self-correction for loan failures; [2] Limited expansion of IRS Determination Letter Program; [3] Final regulations issued on hardship distributions; [4] Guidance on Remedial Amendment Periods for Code Section 403(b) plans; [5] Flexibility created under DOL final regulations on association retirement plans (a/k/a Multiple Employer Retirement Plans, or 'MEPs'); [6] DOL MEP transition relief for Form 5500 reporting."