ESTATE TAX

Interest rates; special use value of farm

(RP 23) 16, 5 Funding:

Full funding limitations, weighted aver

accepting rollovers (REG–245562– 96) 9, 45 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 Regulations:

26 CFR 1.411(a)–7, –11, amended; 1.411(a)–7T, –11T, added; increase in cash-out limit under sections 411(a)(7), 411(a)(11) and 417(e)(1) for qualified retirement plans (T.D. 8794) 7, 4 26 CFR 1.411(a)–11(c)(2)(ii), revised; 1.411(a)–11(c)(2)(iii), (iv), (v), and (c)(8), added; 1.411(a)–11T, removed; 1.417(e)–1(b)(3), revised; (b)(4), added; 1.417(e)–1T, amended; qualified retirement plans (T.D. 8796) 4, 16 26 CFR 1.411(d)(4), amended; 1.411(d)–4T, removed; employee stock ownership plans qualified retirement plan benefits (T.D. 8806) 6, 4 26 CFR 1.411(d)–6T, removed; 1.411(d)–6, added; notice of significant reduction in the rate of future benefit accrual (T.D. 8795) 7, 8 ; correction (Ann. 31) 13, 26 Qualification: master and prototype plans

(Ann. 50) 19, 6 Secured employee benefits settlement ini tiative (RP 26) 24, 38 Tax-sheltered annuities (RP 13) 5, 52 Technical advice (RP 5) 1, 158 User fees (RP 8) 1, 229