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ESTATE TAX

Internal Revenue Bulletin 2000-45 · 2026-10-03 edition · updated 2026-10-04 · United States

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

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

Accrued benefits, involuntary cash-out of

(TD 8891) 32, 152 Cafeteria plans (Ann 65) 31, 150 Defined contribution retirement plans,

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

nondiscrimination requirements (REG–114697–00) 43, 421 Determination letters:

Amendments by plan sponsors

(Ann 71) 44, 456 Volume submitter plans (Ann 77) 36, 260 Elective deferrals, section 403(b) plans (RR

26 CFR 1.72–17A, amended; 1.72(p)–1, added; loans to plan participants (TD 8894) 33, 162 26 CFR 1.411(d)–4, amended; qualified retirement plans, optional forms of benefit (TD 8900) 38, 279 26 CFR 31.3121(b)(7)–2, amended; accrued benefits, involuntary cash-out of (TD 8891) 32, 152 26 CFR 35.3405–1, correction; new technologies in retirement plans (Ann 74) 35, 230

  1. 31, 138 Form 1099–R, 2001, distribution codes for

IRAs (Ann 86) 44, 456 Full funding limitations, weighted average

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▸Contents — Internal Revenue Bulletin 2000-45
Internal Revenue Bulletin 2000-45

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