EMPLOYEE PLANS— Cont.

December 2000 (Notice 3) 2, 267 January 2001 (Notice 15) 7, 589 February 2001 (Notice 20) 11, 818 March 2001 (Notice 28) 13, 944 April 2001 (Notice 32) 18, 1146 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

26 CFR 1.7476–2, amended; 601.201, amended; advance determination letter, notice to interested parties requirement (REG–129608–00) 14, 1011 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 nondiscrimination 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 ; correction (Ann 37) 16, 1090 (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

letters, areas which will not be issued from:

Required minimum distributions (Ann

18. 10, 791 Written explanation provided after

Associates Chief Counsel & Division

Counsel/Associate Chief Counsel

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

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:

(Ann 25) 11, 895 Associate Chief Counsel International

26 CFR 1.125–1 Q&A–8, amended; 1.125–2 Q&A–6(a), amended; 1.125–2 Q&A–6(b), (c), and (d), withdrawn; 1.125–2 Q&A–6(e), redesignated as (b); tax treatment of cafeteria plans (REG–209461–79) 8, 712 26 CFR 1.401(a)(9)–0 through –8, added; 1.403(b)–2, added;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

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; correction (Ann 43) 18, 1147 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 ; correction (Ann 37) 16, 1090 Required minimum distributions (REG–

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

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

7, 532 ; correction (Ann 43) 18, 1147 ; (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 Notice to interested parties requirement

(REG–129608–00) 14, 1011 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:

Directors and chiefs, appeals offices,

from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 79 IRS employees (RP 5) 1, 164

Weighted average interest rate for:

May 7, 2001 vi 2001–19 I.R.B.