ESTATE TAX

Proposed regulations:

Low-income housing (RP 46) 38, 144 ; (RP 51) 47, 10 Satisfactory bond, ‘‘bond factor’’ amounts for the period July through September 1996 (RR 45) 39, 5 Educational assistance after termination

and computer-generated tax forms and schedules (RP 48) 39, 8 Guidance for acceptance agent program

(RP 52) 48, 10 Health Insurance Portability and Ac countability Act of 1996 (P.L. 104– 191) 43, 7 Income:

of employment (RR 41) 45, 4 Employee plans:

Funding:

Full funding limitations, weighted

Weighted average interest rate for

Excess benefit transactions engaged in

average interest rate, June 1996 (Notice 36) 27, 11 ; July 1996 (Notice 38) 31, 29 Full funding limitation:

Weighted average interest rate for

August 1996, (Notice 43) 36, 7 ; September 1996 (Notice 45) 39, 7 ; October 1996 (Notice 54) 44, 13 ; November 1996 (Notice 59) 48, 10 Limit on contributions and benefits;

cost-of-living adjustments (Notice 55) 47, 7 Nondiscrimination and coverage, rollover (RR 48) 40, 4 Participant consent, significant detri

Levy:

Table, exempt from levy on wages,

ment (RR 47) 40, 7 Section 414(u); retirement plans; model amendments (RP 49) 43, 74 Tax-sheltered annuities; correction program; extension (RP 50) 47, 10 Exempt organizations:

salary, and other income (Notice 56) 47, 7 Proposed regulations:

26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (IA–29–96) 33, 14 Railroad retirement:

Group letter exemption (RP 40) 32, 8 Private inurement expressly prohibited

Rate determination, quarterly (July 1,

(Notice 47) 39, 8 Information returns, copies to the public and increases to certain penalties (Notice 48) 39, 8 Forms:

1996. 29, 14 Regulations:

26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (TD 8680) 33, 5

26 CFR 20.2041–3(d)(6)(i), amended; 20.2041–3(d)(6)(iii), added; 20.2056(d)–2, amended; disclaimer of interests and powers (REG– 208215–91) 38, 145 Regulations:

26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (TD 8680) 33, 5