This document announces the availability of the Year 2006 Form M1, Annual Report for Multiple Employer Welfare Arrangements and Certain Entities Claiming Exception. It is substantively identical to the 2005 Form M1. The Form M1 may again be filed electronically over the Internet.

DEPARTMENT OF LABOR : Employee Benefits Security Administration

This document contains a final exemption before the Department of Labor (the Department) that provides relief from certain prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (the Act).\1\ The exemption permits, effective July 6, 2006, (1) the acquisition by the VEBA for Retirees of Kaiser Aluminum (the

DEPARTMENT OF LABOR : Employee Benefits Security Administration