On May 22, 2009,  the Department of Labor (“DOL”) announced that the effective date of regulations relating to the provision of investment advice  to participants and beneficiaries in individual account plans, such as 401(k) plans, and beneficiaries of individual retirement accounts (IRAs) would be delayed again.  The rules originally were to become effective  March 23, 2009, but the DOL delayed their implementation until May 22, 2009.  However, the DOL has now decided to again delay the effective date until November 18, 2009.  The agency stated that this delay would enable it to evaluate questions of law and policy relating to the rules, including the rules’ ability to protect plan participants and beneficiaries from investment advisor self-dealing.