The Pension Protection Act (“PPA”) imposed many new disclosure requirements, including expanded benefit statements for defined contribution and defined benefit plans. Many plan sponsors have been expecting model benefit statements by August 18, 2007, the deadline set by the PPA. Unfortunately, however, the Department of Labor has informally announced that it will not meet that deadline. The new disclosure requirements apply to plan years beginning on and after January 1, 2007. Thus, until further guidance is issued, plan administrators will have to continue to operate in good faith compliance with the requirements.