EMPLOYEE PLANS

Rev. Rul. 98–53, page 12. Covered compensation tables; 1999. The covered compensation tables for the 1999 calendar year for determining contributions to defined benefit plans and permitted disparity are set forth.

Notice 98–52, page 16. Nondiscriminatory safe harbors; ADP test; ACP test. This notice provides guidance on the safe harbor methods contained in sections 401(k)(12) and 401(m)(11) of the Code for satisfying the nondiscrimination tests contained in sections 401(k) and 401(m) for plan years beginning after December 31, 1998.

Notice 98–53, page 24. Retirement plans; 1999 section 415(d) limitations. Cost-of-living adjustments effective January 1, 1999, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) “control employees” are set forth.

Finding Lists begin on page 44.

Department of the Treasury Internal Revenue Service