On October 28, 2008, the U.S. Department of Homeland Security (DHS) issued revised “no-match” regulations that set forth procedures for employers to follow in response to a Social Security no-match letter. These regulations defi ne a “safe harbor” for employers when dealing with Social Security no-match letters. These regulations were reissued in response to a preliminary injunction issued by the Federal District Court for the Northern District of California. Although the effective date of these regulations is October 28, the federal court injunction still stands. Therefore, the court order still prohibits DHS from implementing the regulations, so they are not in effect. We will keep you apprised of developments in this area.