Bulletin No. 1997–50 December 15, 1997

must be filed by disqualified persons and organization managers liable for Code section 4958 excise taxes.

Announcement 97–121, page 62. This announcement sets forth administrative programs established by the Service that, if applicable, may be utilized by a sponsor of a qualified plan or a tax-sheltered annuity (collectively “the plan”) in order for a plan to maintain its taxfavored status.

Announcement 97–122, page 63. This announcement describes interim guidance with respect to model and prototype Roth IRAs within the meaning of section 408A of the Code as added by section 302 of the Taxpayer Relief Act of 1997.