We have a small DB plan with about 40 total participants and our plan year is the calendar year. Do we still have to distribute a Summary Annual Report for PYE 12/31/06 and a PBGC Underfunding Notice? Is there anything new to be distributed this year?

What notices will we have to provide during 2008?

Is there a web site I can go to read a summary of the rules?

Yes on the SAR (2006 5500)
No on the PBGC funding notice (assuming you mean the 2007 notice)
2008 - who knows, add it to the list of things we are waiting for

ERISA 101(f) provides for a funding notice for plan years that begin after 2007. The time for providing the notice has an exception for small plans as defined in 303(g)(2)(B). Unfortunately, our adviser doesn't have this section on their website.