EMPLOYMENT TAX— cont.

Loans to plan participants (TD 8894) 33,

Delinquent tax, levy on wages, salary,

162 ; (REG–116495–99) 33, 179 Minimum funding standards:

Change in funding method, by plan

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

and other income, exempt amount tables (Notice 47) 46, 480 Electronic filing, magnetic media, Form

8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications (RP 49) 47, 491 Electronically filed information returns,

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

due dates of (TD 8895) 40, 304 Form W-2, new code V for box 12 for

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

Cash or deferred arrangements (RR

33. 31, 142 State and local governments or tax

2001 (Ann 97) 48, 557 Information reporting, payments on

behalf of another person, to joint payees, and payments of gross proceeds from sales involving investment advisers (REG–246249–96) 44, 439 Nonqualified deferred compensation, state

exempt organizations (Notice 38) 33, 174 Proposed Regulations:

and local governments or tax-exempt organizations (Notice 38) 33, 174 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,

Accrued benefits, involuntary cash-out of

26 CFR 1.72(p)–1, amended; loans to plan participants (REG–116495–99) 33, 179 26 CFR 1.125–1, –2, –4, corrected; tax treatment of cafeteria plans (Ann 92) 46, 486 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

(TD 8891) 32, 152 Cafeteria plans, treatment of (Ann 65)

31, 150 ; (Ann 92) 46, 486 Covered compensation tables, permitted

36. 31, 140 Prototype plans, automatic enrollment

disparity (RR 53) 47, 488 Defined contribution retirement plans,

features (Ann 60) 31, 149 Qualified retirement plans, optional

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

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

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

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

Amendments by plan sponsors

forms of benefit (TD 8900) 38, 279 Regulations:

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

(RR 35) 31, 138 Form 1099–R, 2001, distribution codes

for IRAs (Ann 86) 44, 456 Full funding limitations, weighted aver age interest rate for: July 2000 (Notice 40) 30, 134 August 2000 (Notice 46) 37, 265 September 2000 (Notice 42) 39, 302 October 2000 (Notice 55) 43, 393 November 2000 (Notice 59) 48, 519 Letter rulings, determination letters, and

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 cashout of (TD 8891) 32, 152 26 CFR 35.3405–1, correction; new technologies in retirement plans (Ann 74) 35, 230