Bulletin No. 1998–23 June 8, 1998

Announcement 98–45, page 18. The Service announces an optional method of reporting make-up contributions to certain pension plans by employers subject to the Uniformed Services Employment and Reemployment Rights Act (USERRA). An employer may provide a separate statement to its employees showing USERRA information instead of reporting this information on Form W–2.

Announcement 98–47, page 5. The United States recently exchanged instruments of ratification for new income tax treaties with Austria, Ireland, South Africa, Switzerland, Thailand, and Turkey and a protocol to the treaty with Canada. This announcement provides supplemental tables of income tax rates for certain types of income under these treaties.

Announcement 98–49, page 19. This announcement provides the Information Reporting Seminars Schedule that is published each year to inform the public where the seminars for magnetic media/electronic filing are being held and the telephone numbers they may call to register. The agenda for the day is also included. A new schedule is established each year.

Finding Lists begin on page 27. Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public Accounts, Enrolled Agents, etc., begins on page 23. Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries from Practice before the Internal Revenue Service begins on page 24.

Department of the Treasury Internal Revenue Service