GIFT TAX — Internal Revenue Bulletin 1998-22

15, 14 Education loans (Notice 7) 3, 54 Elections under section 7704(g) (Notice
3, 48 Electronic Federal Tax Payment System:

Batch filers and bulk filers (RP 32) 17,

11 Electronic or magnetic media filing:

Specifications for 1998 Forms 1098,

1099, 5498, and W–2G (RP 35) 19, 6 Employee plans:

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

gains (Notice 24) 17, 5 Fuel from a nonconventional source,

credit; section 29 inflation adjustment; reference price for 1997 (Notice 28) 19, 7 Funding:

Nonstatutory stock option, transfer (RR

18, 7 Qualifying income interest, disposition

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 ; April 1998 (Notice 26) 18, 14 Letter rulings, etc. (RP 4) 1, 113 Limitations on benefits and contribu tions (RR 1) 2, 5 Minimum Funding Standards (RP 10)

(RR 8) 7, 24 Valuation of compensatory stock options

(RP 34) 18, 15