INCOME TAX—Continued

Electronic Federal Tax Payment System:

Batch filers and bulk filers (RP 32) 17,

11 Employee plans:

Bows and arrows; taxable and nontaxable

articles (RR 5) 2, 20 Proposed regulations:

26 CFR 40.0–1T, added; 40.6011(a)– 1T, added; 40.6302(c)–2T, added; deposits of excise taxes (REG– 102894–97) 3, 59 26 CFR 54.4980B–1, added; group health plans continuation coverage requirements (REG–209485–86) 11, 21 Regulations:

Administrative programs; closing

agreements (RP 22) 12, 11 Determination letters (RP 6) 1, 183 ;

(RP 14) 4, 22 Discrimination; CODAs (Notice 1) 3,

42 Eligible deferred compensation plans

(Notice 8) 4, 6 Group health plans; COBRA continua tion coverage; HIPAA portability (Notice 12) 5, 12 Net unrealized appreciation; capital

26 CFR 40.0–1(a), amended; 40.6011(a)–1(a)(2)(iii), 40.5302(c)– 1, amended, 40.6302(c)–2(b)(2)(iii), added; deposits of excise taxes (TD 8740) 3, 4 26 CFR 40.6011(a)–1(b)(2)(vi), amended; 48.4082–5T, removed; 48.4082–5, added; 48.4081–1, amended; 48.4082–5T, redesignated; 48.6416(b)(4)–1, removed; 48.6421– 3(d)(2), amended; 48.6427–3(d)(2), amended; 48.6715–1(a)(3), revised; 48.6715–2T, removed; gasoline and diesel fuel excise tax; special rules for Alaska, definitions (TD 8748) 8, 24

gains (Notice 24) 17, 5 Funding:

26 CFR 1.401(a)(9)–1, amended; qualified plans and individual retirement plans, required distributions (REG– 209463–82) 4, 27 Recovery of basis; retirees (Notice 2) 2,

Full funding limitations, weighted av erage interest rate for January 1998 (Notice 9) 4, 8; February 1998 (Notice 15) 9, 8; March 1998 (Notice 18) 12, 11 Letter rulings, etc. (RP 4) 1, 113 Limitations on benefits and contribu tions (RR 1) 2, 5 Minimum Funding Standards (RP 10)

2, 35 Proposed regulations: