EMPLOYEE PLANS— Continued

real property (RR 20) 18, 5 Proposed regulations:

Disregarded entities (Notice 6) 3, 12 Electronic filing; magnetic media:

Information reporting seminars for

1999 (Ann. 59) 24, 52 Failure to deposit penalty:

Designation of period (RP 10) 2, 11 Electronic funds transfer (Notice 12) 9,

44 ; (Notice 20) 17, 16 Federal Insurance Contributions Act

(FICA) taxation of amounts under employee benefit plans; correction (Ann. 41) 16, 10 Forms W-2 and W-3:

Format changes postponed (Ann. 34)

15, 8 Specifications for private printing of

paper substitutes (RP 24) 21, 8 Information Reporting Program Advisory

Committee (IRPAC) membership (Ann. 56) 22, 37 Proposed regulations:

26 CFR 1.6302–4, revised; 20.6302–1, added; 25.6302–1, added; 31.6302– 1, amended; 40.6302(a)–1, added; electronic funds transfers of federal deposits (REG–100729–98) 14, 9 Railroad retirement; rate determination:

Quarter beginning April 1, 1999, 22, 3 Regulations:

26 CFR 31.3121(v)(2)–1, –2, added; FICA tax amounts under employee benefit plans (T.D. 8814) 9, 4 26 CFR 31.3306(r)(2)–1, added; FUTA tax amounts under employee benefit plans (T.D. 8815) 9, 31