EMPLOYMENT TAX— cont.

accounts and testamentary trusts (RR 2) 3, 305 Valuation tables (Ann 25) 14, 855

Letter rulings, information letters, etc.

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

Information reporting:

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

cedures (RP 20) 6, 553 Minimum funding standards:

Amortization bases (RR 20) 16, 880 Waiver of the 100 percent tax (RP 17) 11, 766 Mortality tables (Ann 7) 6, 586 New comparability plans, nondiscrimina

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

tion (Notice 14) 10, 737 New technologies in retirement plans,

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

26 CFR 1.125–1, amended; 1.125–2, amended; 1.125–4, amended; tax treatment of cafeteria plans (REG–117162–99) 15, 871 26 CFR 1.411(d)–4, amended; special rules regarding optional forms of benefit under qualified retirement plans (REG–109101–98) 16, 903 Qualified retirement plans:

beginning January 1, 2000, 9, 721 Regulations:

interests (REG–100291–00) 16, 917 Marital / charitable deduction, valuation

of property; administration expenses (Ann 3) 2, 296 Proposed Regulations:

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