INCOME TAX

T.D. 8812, page 19. REG–121865–98, page 63. Final and proposed regulations under section 4980B of the Code relate to continuation coverage requirements applicable to group health plans. A public hearing will be held on June 8, 1999.

T.D. 8816, page 4. Final regulations under section 408A of the Code relate to Roth IRAs.

T.D. 8817, page 51. Final regulations under section 6038B of the Code relate to information reporting requirements for certain transfers of property by United States persons to foreign partnerships and relate to reporting requirements for certain transfers of cash to foreign corporations.

REG–106902–98, page 57. Proposed regulations under section 1502 of the Code relate to consolidated return regulations relating to the treatment of overall foreign losses and separate limitation losses in the computation of the foreign tax credit limitation.

Finding Lists begin on page 82.

Department of the Treasury Internal Revenue Service