Bulletin No. 1998–2 January 12, 1998

life of more than one annuitant where the retiree made contributions to a tax-qualified pension plan, even if the amount of the annuity varies by annuitant. The method is described in section 1403 of the Small Business Job Protection Act of 1996 and section 1075 of the Taxpayer Relief Act of 1997.

Notice 98–4, page 25. Questions and answers; SIMPLE-IRAs, SIMPLE IRA plans. This notice pertains to savings incentive match plans for employees of small employers described in section 408(p) of the Code as added by the Small Business Job Protection Act of 1996, and modified by the Taxpayer Relief Act of 1997.

Announcement 98–1, page 38. The Service is proposing to include in the Internal Revenue Manual examination guidelines relating to employer deductions to qualified plans under Code section 404 and the minimum funding standards under Code section 412.