INCOME TAX

EE–20–95, page 15. Proposed regulations under section 125 of the Code relating to the effect of the Family and Medical Leave Act of 1993 on the operation of cafeteria plans.

EE–35–95, page 19. Proposed regulations under section 411 of the Code provide guidance on calculation of an employee’s accrued benefit derived from the employee’s contributions to a qualified defined benefit pension plan.

EE–53–95, page 23. Proposed regulations clarifying certain requirements for tax-exempt section 501(c)(5) organizations.

T.D. 8638, page 5. INTL–9–95, page 24. Temporary and proposed regulations under section 367 of the Code relating to certain transfers of domestic stock or securities by U.S. persons to foreign corporations. A public hearing will be held on April 11, 1996.