EMPLOYEE PLANS

Rev. Rul. 98–1, page 5. Limitations on benefits and contributions. Questions and answers on the limitations on benefits and contributions under section 415 of the Code, as amended by the Uruguay Round Agreements Act, and taking into account the applicable provisions of the Small Business Job Protection Act of 1996, are set forth.

Rev. Proc. 98–10, page 35. Minimum funding standards; change in funding method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefit plans for plan years beginning on or after January 1, 1998, to any one of the specific methods contained in this procedure.

Notice 98–2, page 22. Recovery of basis; retirees. This notice provides a simplified method of calculating the recovery of basis based on the

Finding Lists begin on page 40.

Department of the Treasury Internal Revenue Service