2008 End of Year Plan Sponsor "To Do" Lists provides a checklist of items for plan sponsors to address by the end of the year. If you have a different plan year, some of the due dates will be different.

• All Qualified Plans list
  
• Adopt Design Changes by End of Plan Year
• Adopt EGTRRA Restatement if in Cycle C
• Review 2009 Plan Limits
• Adopt Amendments Complying with the Final Section 415 Regulations
• Adopt Pension Protection Act Amendments
• Comply with HEART Act Changes
• Consider Amending Qualified Plans to Clarify Definition of Spouse
• Consider Whether the New Aggregation Rules for Tax Exempt Entities Apply
• Update Notice to Participants of Consequences of Failing to Defer
• Conflicted Plan Fiduciaries Should Review Investment Advice Programs
• Begin Identifying Service Provider Contracts To Which New Fee Disclosure Rules Apply
• Comply with New Rules Requiring Disclosure of Plan and Investment-Related Information for Participant Directed Individual Account Plans
• Comply with Items on All Qualified Plans List
• Provide Section 401(k)/401(m) Safe Harbor Notice by December 2, 2008 for Calendar Year Plans
• Provide Annual Automatic Enrollment Notice by December 2, 2008 for Calendar Year Plans
• Provide Annual Qualified Default Investment Alternative Notice by December 2, 2008 for Calendar Year Plans
• If Adding Qualified Automatic Contribution Arrangement or Eligible Automatic Contribution Arrangement for 2009, Adopt Amendment Before the 2009 Plan Year
• Adopt Amendment Conforming Section 401(k) Definition of Compensation
• Comply with Additional HEART Act Changes
  
  
• 401(k) Plans list
  
  
• Comply with Items on All Qualified Plans List
• Provide Section 401(k)/401(m) Safe Harbor Notice by December 2, 2008 for Calendar Year Plans
• Provide Annual Automatic Enrollment Notice by December 2, 2008 for Calendar Year Plans
• Provide Annual Qualified Default Investment Alternative Notice by December 2, 2008 for Calendar Year Plans
• If Adding Qualified Automatic Contribution Arrangement or Eligible Automatic Contribution Arrangement for 2009, Adopt Amendment Before the 2009 Plan Year
• Adopt Amendment Conforming Section 401(k) Definition of Compensation
• Comply with Additional HEART Act Changes
  
  
• Other Defined Contribution Plans list
  
  
  • Comply with Items on All Qualified Plans List
  • Provide Annual Qualified Default Investment Alternative Notice by December 2, 2008 for Calendar Year Plans
    
    
• Executive Compensation list
  
  
  • Nonqualified Deferred Compensation Plans Must be Amended by December 31, 2008 to Comply with Section 409A
  • Identify Plans or Arrangements Subject to Section 409A
  • Changes to Certain Elections under Section 409A Plans Must be Made by December 31, 2008
  • Consider Adopting Universal Section 409A Resolution
  • Public Companies Must Review Severance, Change in Control or Other Section 162(m) Performance-Based Arrangements for New Rules before December 31, 2008
  • Consider Shareholder Reapproval of Section 162(m) Performance Compensation Plans Approved in 2004
  • Code Section 6039 Information Statements Due by January 31, 2009
  • Review Stock Option Grant Procedures for Upcoming Grants

The document also contains checklists for defined benefit plans, Section 403(b) and Section 457(b) plans, and health and welfare plans.