EMPLOYMENT TAX

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

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,

letters, areas which will not be issued from:

Associate Chief Counsel, Domestic

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

Electronic filing; magnetic media:

(RP 3) 1, 103 Associate Chief Counsel,

International (RP 7) 1, 227 Cafeteria plans, treatment of (TD 8878)

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

Eligible rollover distributions, relief

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

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

Nondiscrimination (Notice 3) 4, 413 Nonqualified deferred compensation

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

(RR 8) 7, 617 Separation from service, transferred

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

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

employees (RR 27) 21, 1016 Determination letters:

Issuing procedures (RP 6) 1, 187 Remedial amendment GUST (RP 27) 26, 1272 Eligible rollover distributions:

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

Hardship distributions, recordkeeping

requirements (Notice 32) 26, 1274 Safe harbor 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;

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

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

July 3, 2000 vi 2000–27 I.R.B.