Bulletin No. 1999–15 — Internal Revenue Bulletin 1999-15

the Code. Rev. Proc. 98–28 is obsolete except as provided in section 5.02 of this revenue procedure.

Announcement 99–34, page 8. The Service announces an additional delay in format changes to Form W-2 and W-3 until tax year 2001.

Announcement 99–37, page 9. Effective immediately, all applications for extension of time to file Forms 5500, 5500–C/R, and 5500–EZ will be automatically approved if the request (Form 5558) is filed on or before the normal due date of the return or report.

Announcement 99–38, page 9. This document contains a notice of public hearing on proposed regulations REG–105170–97, 1998–50 I.R.B. 10, relating to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d). A public hearing is scheduled for April 29, 1999.

Announcement 99–39, page 10. This document contains corrections to T.D. 8812, 1999–8 I.R.B. 19, which was published in the Federal Register on February 3, 1999 (64 F.R. 5160), relating to continuation coverage requirements applicable to group health plans.

Finding Lists begin on page 16. Announcement of Disbarments and Suspensions begins on page 11.

Department of the Treasury Internal Revenue Service