EMPLOYEE PLANS— Continued

26 CFR 1.402(f)–1, amended; required explanation of eligible rollover distributions; questions and answers (REG–118662–98) 13, 13 26 CFR 1.411(a)–7, –11, 1.417(e)–1, amended; increase in cash-out limit under sections 411(a)(7), 411(a)(11) and 417(e)(1) for qualified retirement plans (REG–113694–98) 7, 56 26 CFR 1.411(a)–11, amended; restriction and valuation of distributions (REG–118662–98) 13, 13 26 CFR 35.3405–1, amended; questions and answers relating to withholding on pensions, annuities, and certain other deferred income (REG– 118662–98) 13, 13 Tax-sheltered annuities (RP 13) 5, 52 Technical advice (RP 5) 1, 158 User fees (RP 8) 1, 229