EMPLOYEE PLANS

Notice 96–8, page 23. Determining amount of single sum distributions from cash balance plans. This notice provides guidance concerning the requirements of section 411(a) and 417(e) with respect to the determination of the amount of a single sum distribution from a cash balance plan. The notice also describes proposed guidance to be issued later in regulations that would provide a list of standard indices and associated margins for use by cash balance plans in determining the amount of interest credits.

Finding Lists begin on page 45.

Announcement of Disbarments and Suspensions begin on page 42.

Monthly Index for January begins on page 47.