EMPLOYEE PLANS

Rev. Rul. 96–20, page 5. Additional funding requirements for certain plans. Questions and answers with respect to the establishment and maintenance of amortization bases for certain plans that have additional funding requirements described in section 412(l) of the Internal Revenue Code as amended by the Uruguay Round Agreements Act, which includes the Retirement Protection Act of 1994, are set forth.

Rev. Rul. 96–21, page 7. Phase-in of increases in funding. Questions and answers pertaining to the election to phase in increases in additional funding requirements for certain plans under section 412(l)(11) of the Internal Revenue Code as

Finding Lists begins on page 21.

Announcement of Disbarments and Suspensions begin on page 18.