INCOME TAX

Full funding limitations, weighted

average interest rate, Dec. 1995 (Notice 2) 2, 15 ; Jan. 1996 (Notice 9) 6, 26 ; Feb. 1996 (Notice 11) 8, 19 ; March 1996 (Notice 16) 13, 20 ; April 1996 (Notice 24) 16, 23 ; May 1996 (Notice 32) 22, 7 Mortality tables (RR 7) 3, 12 Retirement Protection Act of 1994

Administration:

Advance valuation of art (RP 15) 3,

(RR 20) 15, 5 ; (RR 21) 15, 7 Single sum distributions amounts,

41 Delegation of authority:

(Notice 5) 6, 22 Estate and trusts:

Authority of Taxpayer Ombuds man (DO 239 [Rev. 1]) 7, 49 Authority to modify or rescind

cash balance plans (Notice 8) 6, 23 Estimate tax payments for individuals

Valuations, transfers to pooled in come funds (RR 1) 1, 7 Foreign insurance companies, domes

TAO (DO 232 [Rev. 2]) 7, 49 Unagreed issues, referral to Appeals

(RP 9) 2, 15 Annuities and pensions, valuation, ter minally ill measured life (RR 3) 2, 14 Application of appeals settlement to

coordinated examination program taxpayers (D.O. 236 (Rev. 2)) 21, 7 Authority of exam case managers to

tic asset/liability and investment yield (RP 23) 5, 27 Forms:

Substitute Forms W–2 and W–3,

specifications (RP 24) 5, 28 ; (RP 24A) 15, 12 Fringe benefits aircraft valuation for

accept settlement offers and execute closing agreements on ISP and IFASP issues (D.O. 247) 21, 7

mula (RR 25) 19, 4 Insurance companies:

Life, interest rate tables (RR 2) 2, 5

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