EMPLOYMENT TAX— cont.

procedures (RP 41) 42, 371 Selected funding methods, changes to,

Proposed Regulations:

26 CFR 31.3406–0, amended; 31.3406(a)–2, revised; 31.3406(a)–4, amended; 31.3406(b)(3)–2, amended; 31.3406(d)–4, amended; 31.3406(h)–1, –2, amended; payments on behalf of another person, to joint payees, and payments of gross proceeds from sales involving investment advisers (REG–246249–96) 44, 439 Railroad retirement, rate determination,

approved (RP 40) 42, 357 New technologies in retirement plans,

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

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) 33, 179 26 CFR 1.401(a)(4)–8, revised; 1.401(a)(4)-9, amended; defined contribution retirement plans, nondiscrimination requirements (REG–114697–00) 43, 421 Protected benefits, direct rollover (RR 36)

31, 140 Prototype plans, automatic enrollment fea

quarterly: April 1, 2000, 28, 112 July 1, 2000, 29, 117 October 1, 2000, 42, 354 Regulations:

26 CFR 31.3402(q)–1, revised; 31.6053–3, revised; 31.6071(a)–1, revised; electronically filed information returns, due dates of (TD 8895) 40, 304

tures (Ann 60) 31, 149 Qualified retirement plans, optional forms