EMPLOYMENT TAX

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

Amortization bases (RR 20) 16, 880 Waiver of the 100 percent tax (RP 17)

Electronic filing; magnetic media:

11, 766 Mortality tables (Ann 7) 6, 586 New comparability plans, nondiscrimina

Filing Forms 1098, 1099, 5498, and W-2G, Magnetically or Electronically (RP 25) 21, 1033 Electronically filed information returns,

due dates (REG–105279–99) 8, 707 EmTrac program requirements, food and

beverage industry (Notice 21) 19, 967 EPCRS, closing agreements (RP 16) 6,

Form 1040NR (RP 24) 22, 1133 Information reporting seminars for

2000 (Ann 47) 21, 1118 Publication 1220, Specifications for

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:

518 ; correction (Ann 17) 13, 846 Forms:

Electronic filing; magnetic media:

Eligible rollover distributions, relief

from disqualification of (TD 8880) 20, 1003 Optional forms of benefit

printing of paper substitutes (RP 23) 21, 1018 Information reporting:

1040 NR (RP 24) 22, 1133 1098, 1099, 5498, and W-2G, specifications for filing forms electronically or magnetically (RP 25) 21, 1033 W-2 and W-3, specifications for private

(REG–109101–98) 16, 903 Remedial amendment period (TD

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

8871. 8, 641 Regulations:

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 Publication 1220, Specifications for

15, 857 ; (REG–117162–99) 15, 871 Cash or deferred arrangements:

Elective deferrals (RR 8) 7, 617 Nondiscrimination (Notice 3) 4, 413 Separation from service, transferred

employees (RR 27) 21, 1016 Determination letters, issuing procedures

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

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

26 CFR 1.125–4, added; 1.125–4T, amended; tax treatment of cafeteria plans (TD 8878) 15, 857 26 CFR 1.401(a)(31)–1, amended; 1.402(c)–2, amended; 1.403(b)–2, amended; relief from disqualification for plans accepting rollovers (TD 8880) 20, 1003 26 CFR 1.401(b)–1T, removed; remedial amendment period (TD 8871) 8, 641 26 CFR 1.402(f)–1, amended; 1.411(a)–11, amended; new technologies in retirement plans (TD 8873) 9, 713 Reporting requirements, section 457

plans (Ann 1) 2, 294 Technical advice to district directors and

W-2G, Magnetically or Electronically (RP 25) 21, 1033 Qualified retirements plans:

Filing Forms 1098, 1099, 5498, and

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

Eligible rollover distributions, relief

age interest rate for:

January (Notice 8) 4, 420 February (Notice 2) 9, 727 March (Notice 18) 13, 845 April (Notice 25) 17, 954 May (Notice 27) 21, 1116

from disqualification of (TD 8880) 20, 1003 Railroad retirement, quarterly rate

chiefs, appeals offices, from Associate

beginning January 1, 2000, 9, 721 Regulations:

26 CFR 31.3405(c)–1, amended; relief

June 5, 2000 vi 2000–23 I.R.B.