EMPLOYMENT TAX

26 CFR 20.2001–1, revised; valuation of adjusted taxable gifts and section 2701(d) taxable events (REG– 106177–98) 12, 25 ; correction (Ann. 28) 13, 25 26 CFR 20.2031–7, 20.7520–1, amended; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (REG– 103851–99) 20, 93 26 CFR 20.2055–1(d)(6), added; 20.2056(b)–4, amended; marital deduction; valuation of interest passing to surviving spouse (REG–114663– 97) 6, 17 Regulations:

age interest rate for January 1999 (Notice 7) 4, 23; February 1999 (Notice 11) 8, 56; March 1999 (Notice 15) 12, 21; April 1999 (Notice 21) 17, 19; May 1999 (Notice 28) 21, 8 Letter rulings, etc. (RP 4) 1, 115 Plan administration (Notice 1) 2, 8 Proposed Regulations:

Deferred compensation:

Change in method of accounting

26 CFR 1.401(a)(31)–1, amended; relief from disqualification for plans accepting rollovers (REG–245562– 96) 9, 45

(Notice 16) 13, 10 Disregarded entities (Notice 6) 3, 12 Federal Insurance Contributions Act

(FICA) taxation of amounts under employee benefit plans; correction (Ann. 41) 16, 10

26 CFR 20.2031–0, revised; 20.2031–7, –7A, amended; 20.2031– 7T, added; 20.2055–2, amended; 20.7520–1, amended; 20.7520–1T, added; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (T.D. 8819) 20, 5

1999–22 I.R.B. 45 June 1, 1999