EMPLOYEE PLANS

Notice 98–50, page 10. Roth IRAs; recharacterizations; conversions. This notice sets forth examples and a proposed rule with respect to the recharacterization and reconversion of amounts converted from a traditional IRA to a Roth IRA.

Notice 98–51, page 11. Weighted average interest rate update. The weighted average interest rate for October 1998 and the resulting permissible range of interest rates used to calculate current

Finding Lists begin on page 21. Index for January-October begins on page 23.

Department of the Treasury Internal Revenue Service