Plan sponsors of participant-directed 401(k) plans must provide an annual fee disclosure document to their participants. This requirement began on August 30, 2012 and was expected to be provided annually thereafter. However, the DOL just announced that plan sponsors will now have 18 months to provide the 2nd annual disclosure, or for those who have already provided the 2nd annual disclosure, 18 months to provide the 3rd annual disclosure. That means if you first provided your plan’s annual disclosure document on August 25, 2012, you will now have until February 25, 2014 to provide the next annual disclosure document (instead of by August 25, 2013).