The Treasury Department and the IRS released Treasury Regulation - REG–136701–07 - Diversification Requirements for Certain Defined Contribution Plans "relating to diversification requirements for certain defined contribution plans and to publicly traded employer securities. These regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of defined contribution plans that are invested in employer securities." For additional information, including a history of the proposed regulations, and links to the proposed regulation, check out the above-mentioned link.