EMPLOYEE PLANS

Notice 2000–3, page 413. This notice provides additional guidance on the safe harbor methods contained in sections 401(k)(12) and 401(m)(11) of the Code for satisfying the nondiscrimination tests contained in section 401(k) and 401(m). The notice also requests public comments on certain issues affecting cash or deferred arrangements. Notice 98–52 modified.

Notice 2000–8, page 420. Weighted average interest rate update. The weighted average interest rate for January 2000 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.