Two rules affecting participant-directed individual account plans, such as 401(k)s, originally due to become effective January 1, 2012, have been delayed until April 1, 2012. Following is an overview of these rules.

Nearly 483,000 participant-directed individual account plans, including 401(k)s, cover an estimated 72 million participants and hold almost $3 trillion in assets… [701word article, October 2011]