Bulletin No. 1996–44 October 28, 1996

interest in certain natural resource recapture property by S corporations and their shareholders.

EMPLOYEE PLANS

Notice 96–54, page 13. Guidelines are set forth for determining for October 1996 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).

Announcement 96–113, page 18. Plan sponsors may order Form 8837, Notice of Adoption of Revenue Procedure Model Amendments, by telephone, by modem or on the Internet.

EXEMPT ORGANIZATIONS

Announcement 96–111, page 16. A list is given of organizations now classified as private foundations.