EMPLOYMENT TAX

inspection (Ann 2) 2, 295 Letter rulings, information letters, etc.

Electronically filed information returns,

due dates (REG–105279–99) 8, 707 EPCRS, closing agreements (RP 16) 6,

(RP 4) 1, 115 List of organizations classified as private

8861. 5, 441 Proposed Regulations:

518 ; correction (Ann 17) 13, 846 Information reporting:

foundations (Ann 8) 6, 586 Private foundation disclosure rules (TD

Election workers (RR 6) 6, 512 New technologies in retirement plans,

26 CFR 1.170A–9(e)(6)( i ), amended; 1.509(a)–3(f)(1), amended; 1.512(a)–1(e), amended; 1.513–4, withdrawn; 1.513–4, added; taxation of tax-exempt organizations’ income from corporate sponsorship (REG–209601–92) 12, 829 Regulations:

26 CFR 1.513–7, added; travel and tour activities of tax-exempt organizations (TD 8874) 8, 644 26 CFR 301.6104(d)–1, removed; 301.6104(d)–2, redesignated as 301.6104(d)–0, revised; 301.6104(d)–3, redesignated as 301.6104(d)–1, amended; 301.6104(d)–4, redesignated as 301.6104(d)–2, amended; 301.6104(d)–5, redesignated as

(RP 6) 1, 187 Eligible rollover distributions, safe har

bor explanations (Notice 11) 6, 572 EPCRS, closing agreements (RP 16) 6, 518 ;

distribution notices and consents (TD 8873) 9, 713 Proposed Regulations:

26 CFR 31.3402(q)–1, revised; 31.6053–3, revised; 31.6071(a)–1, revised; extension of due date for electronically filed information returns (REG–105279–99) 8, 707 Railroad retirement, quarterly rate

correction (Ann 17) 13, 846 Full funding limitations, weighted aver

age interest rate for:

January (Notice 8) 4, 420 February (Notice 2) 9, 727 March (Notice 18) 13, 845 Letter rulings, determination letters and

beginning January 1, 2000, 9, 721 Regulations:

information letters issued by Associate Chief Counsel (RP 1) 1, 4 Letter rulings, information letters, etc.

26 CFR 35.3405–1, redesignated as 35.3405–1T, revised; 35.3405–1, added; new technologies in retirement plans (TD 8873) 9, 713

(RP 4) 1, 115 Master and prototype plans, unified pro

April 3, 2000 iv 2000–14 I.R.B.