In an update to the recent Department of Homeland Security (DHS) no-match regulations that set forth procedures for employers to follow in response to a Social Security no-match letter, the Federal District Court for the Northern District of California issued a preliminary injunction in October preventing the DHS from implementing the regulations. On November 23, 2007, the DHS fi led a motion with the federal district court abandoning its attempt to enforce the no-match regulations and stating that it will seek to rewrite the regulations in order to pass legal muster. The DHS plans to publish the revised regulations by March 2008. In addition, the Social Security Administration has announced that it will not issue no-match letters this year. We will keep you apprised of any developments in this area.