ESTATE TAX

Actuarial tables for valuation of annu

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Adequate disclosure, status of limitations

(RP 34) 34, 186 Regulations:

26 CFR 25.2512–0, –5, amended; 25.2512–5T, removed; 25.7520–1, amended; 25.7520–1T, removed; actuarial tables for valuation of annuities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 26 CFR 25.2702–3, amended; special valuation rules, grantor retained annuity trust (GRAT) and unitrust (GRUT) (TD 8899) 38, 288 Special valuation rules, grantor retained

information letters issued by the Office of Chief Counsel (Notice 35) 29, 118 Loans to plan participants (TD 8894) 33,

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Charitable remainder trusts sample

162 ; (REG–116495–99) 33, 179 New technologies in retirement plans,

notices and consents (Ann 74) 35, 230 Nonqualified deferred compensation:

forms, revision (Notice 37) 29, 118 Regulations:

26 CFR 20.2031–0, –7, amended; 20.2031–7T, removed; 20.7520–1, amended; 20.7520–1T, removed; actuarial tables for valuation of annuities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3

Cash or deferred arrangements (RR

33. 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)

annuity trust (GRAT) and unitrust (GRUT) (TD 8899) 38, 288

October 2, 2000 iv 2000–40 I.R.B.