EMPLOYEE PLANS
Internal Revenue Bulletin 2000-36 · 2026-10-03 edition · updated 2026-10-04 · United States
Accrued benefits, involuntary cash-out of
(TD 8891) 32, 152 Cafeteria plans (Ann 65) 31, 150 Elective deferrals, section 403(b) plans
(RR 35) 31, 138 Full funding limitations, weighted aver age interest rate for July 2000 (Notice 40) 30, 134 Letter rulings, determination letters, and
information letters issued by the Office of Chief Counsel (Notice 35) 29, 118 Loans to plan participants (TD 8894) 33,
162 ; (REG–116495–99) 33, 179 New technologies in retirement plans,
notices and consents (Ann 74) 35, 230 Nonqualified deferred compensation:
Cash or deferred arrangements (RR
- 31, 142 State and local governments or tax exempt organizations (Notice 38) 33, 174 Proposed Regulations:
26 CFR 1.72(p)–1, amended; loans to plan participants (REG–116495–99) 33, 179 Protected benefits, direct rollover (RR
- 31, 140
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