EMPLOYEE PLANS— Cont.

Group health plans:

Continuation coverage requirements

(TD 8928) 8, 685 HIPAA nondiscrimination:

Bona fide wellness programs

(REG–114084–00) 7, 633 Certain grandfathered church plans,

exception (REG–114083–00) 7, 630 Eligibility not limited by certain

tion requirements, bona fide wellness programs (REG–114084–00) 7, 633 26 CFR 54.9802–2, added; group health plans, HIPAA nondiscrimination requirements for certain grandfathered church plans, exception (REG–114083–00) 7, 630 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Qualified retirement plans:

health factors (TD 8931) 7, 542 ; (REG–114082–00) 7, 629 GUST remedial amendment period, M&P

plans and volume submitter plans (Ann 12) 6, 526 Letter rulings:

Determination letters, and information

Required minimum distributions (Ann

18. 10, 791 Written explanation provided after

letters, areas which will not be issued from:

letters issued by Associates Chief Counsel (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 121 Life insurance contracts, “split-dollar”

arrangements (Notice 10) 5, 459 Nondiscrimination rules, governmental

and church plans, relief from (Notice 9) 4, 375 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

annuity starting date (REG–109481– 99) 13, 961 Regulations:

26 CFR 1.125–4, amended; 1.125–4T, removed; tax treatment of cafeteria plans (TD 8921) 7, 532 26 CFR 54.4980B–0 through –8, amended; 54.4980B–9, –10, added; group health plans, continuation coverage requirements (TD 8928) 8, 685 26 CFR 54.9802–1, added; 54.9802–1T, removed; group health plans, HIPAA nondiscrimination requirements, eligibility not limited by certain health factors (TD 8931) 7, 542 Required minimum distributions (REG–

130477–00 and REG–130481–00) 11, 865 Technical advice to:

payee statements (TD 8942) 13, 929 ; (REG–107186–00) 13, 973

Associates Chief Counsel & Division

Counsel/Associate Chief Counsel

(TE/GE) (RP 3) 1, 111 ; correction

26 CFR 1.125–1 Q&A–8, amended; 1.125–2 Q&A–6(a), amended; 1.125–2 Q&A–6(b), (c), and (d), withdrawn; 1.125–2 Q&A–6(e), redesignated as (b); tax treatment of cafeteria plans (REG–209461–79) 8, 712 26 CFR 1.401(a)(9)–0 through –8, added; 1.403(b)–2, added; 1.408–8, added; 54.4974–2, added; required minimum distributions (REG–130477–00 and REG–130481–00) 11, 865 26 CFR 1.417(e)–1, amended; special rule for written explanation by qualified retirement plans provided after annuity starting date (REG–109481– 99) 13, 961 26 CFR 1.420–1, added; defined benefit pension plan, transfer of excess assets (REG–116468–00) 6, 522 26 CFR 54.9802–1, amended; group health plans, HIPAA nondiscrimination requirements, eligibility not limited by certain health factors (REG–114082–00) 7, 629 26 CFR 54.9802–1(f), amended; group health plans, HIPAA nondiscrimina

(Ann 25) 11, 895 Associate Chief Counsel International

Directors and chiefs, appeals offices,

(RP 7) 1, 236 Cafeteria plans, tax treatment of (TD 8921)

7, 532 ; (REG–209461–79) 8, 712 Defined benefit pension plan, transfer of

excess assets (REG–116468–00) 6, 522 Determination letters, issuing procedures

(RP 6) 1, 194 Employee Plans Compliance Resolution

System (EPCRS), update (RP 2001–17) 7, 589 Employee stock ownership plans, deductibility of redemption proceeds (RR 6) 6, 491 Full funding limitations:

Electronic filing, Form 940 (RP 9) 3, 328 Electronic furnishing of payee statements,

voluntary (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 Forms:

from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 79 IRS employees (RP 5) 1, 164 User fees, request for letter rulings (RP 8)

1, 239