Part IV. Items of General Interest

training sessions on filing Forms 1042–S, 1098, 1099, 5498, W-2G, W-2, and related issues.

New Alternatives for Defined Benefit Master and Prototype and Volume Submitter Plans

Announcement 2001–63

Rev. Rul. 98–1, 1998–1 C.B. 249, provides guidance concerning changes to § 415 of the Internal Revenue Code that were made by the Uruguay Round Agreements Act, which included the Retirement Protection Act of 1994, and by the Small Business Job Protection Act of 1996. Section 415 limits the contributions and benefits under qualified pension, profitsharing, etc., plans. Q&A-12 of Rev. Rul. 98–1 provides that a defined benefit plan may provide that changes to § 415(b)(2)(E) do not apply to benefits accrued before a certain date, which is referred to here as the “RPA ’94 Freeze Date.” In addition, the pre-RPA ’94 Freeze Date accrued benefits are referred to as “old-law benefits.” Q&A–14 of Rev. Rul. 98–1 contains three methods for applying the limitations in § 415(b) in a defined benefit plan that does not apply the changes to § 415(b)(2)(E) to old-law benefits. (How and when the RPA ’94 Freeze Date and a participant’s old-law benefit are determined are described in Q&A–13 of Rev. Rul. 98–1.)

Previously, the Master and Prototype program and the volume submitter program have permitted only one of the three methods (Method 2) described in Q&A–14 of Rev. Rul. 98–1. These programs also have required the RPA ’94 Freeze Date to be the same date as the plan’s § 417(e) effective date (i.e., the plan’s date as of which the RPA ’94 changes to § 417(e)(3) apply). However, commentators have requested the use of all three methods in these programs. They have also requested the use of different dates for the plan’s RPA ’94 Freeze

Date and the plan’s § 417(e) effective date.

The Service is now allowing the use of all three methods and the use of different dates for the plan’s RPA ’94 Freeze Date and the plan’s § 417(e) effective date. The Service has revised Item #40 (Section 415 Limitation on Benefits) of the February 2000, version of the Defined Benefit Listing of Required Modifications and Information Package (the “DB LRM”) to include all three methods described in Q&A–14 of Rev. Rul. 98–1 and the use of different dates for the plan’s RPA ’94 Freeze Date and the plan’s § 417(e) effective date. The Service is accepting these revisions in requests for opinion letters for master and prototype plans and advisory letters for volume submitter specimen plans.

The revisions to DB LRM Item #40 are posted to the Employee Plans Internet address at www.irs.gov/ep. In addition, a paper copy of those revisions to the DB LRM may be obtained by writing to the Internal Revenue Service at EP Rulings and Agreements, Att’n: T:EP:RA:ICU, 1111 Constitution Ave., N.W., Washington, D.C. 20024 or by sending a fax to EP Rulings and Agreements, Taxpayer Request, Att’n: Ms. Nancy Arrington, 202-283-9554.

IRS/SSA Information Reporting Program (IRP) Seminars

Announcement 2001–64

IRS and SSA Announce Year-End Training for Employers/Payers

To help employers and payers who file Information returns with year-end wage/tax reporting, the Internal Revenue Service/Martinsburg Computing Center (MCC) and the Social Security Administration (SSA) have arranged the following

IRS Nationwide Tax Forums

Six three-day Nationwide Tax Forums offer employers/payers detailed sessions on a wide variety of year-end wage and tax filing topics such as:

Electronic filing Backup withholding and IRP penalties Form 1042-S filing Form W-2 filing

There is a nominal fee to attend a forum. For more information, contact the IRS/MCC IRP Call Site at 304-263-8700 between 8:30 a.m. and 4:30 p.m., EST, Monday through Friday or E-Mail: mccirp@irs.gov. The dates and locations are as follows:

Location Date Philadelphia, PA July 10-12 Ft. Lauderdale, FL July 24-26 Dallas, TX August 14-16 Atlanta, GA August 21-23 Cleveland, OH September 4-6 Las Vegas, NV September 18-20

IRS/SSA Information Reporting Program Seminars

Six IRP seminars for employers/payers will be offered in one-day sessions, free of charge. The morning session is similar in content to the Nationwide Tax Forums, but is condensed into a one-half day format. The afternoon session will be directed toward software vendors that would like more information about electronic filing with IRS and SSA.

Following is a schedule of seminar sites and dates, as well as telephone numbers of the IRS office closest to the sites. Please call the appropriate office for the exact location and time or E-Mail: mccirp@irs.gov.

Location Date Phone FAX Frederick, MD July 17 304-263-8700 304-264-5602 New York City August 21 212-436-1039 212-436-1046 Denver, CO September 5 303-446-1412 303-446-1387 Raleigh/Durham September 6 304-263-8700 304-264-5602 Oakland, CA September 11 510-637-2193 510-637-2413 Seattle, WA September 13 206-220-5300 206-220-4391

June 18, 2001 1344 2001–25 I.R.B.

Foundations Status of Certain Organizations

Announcement 2001–66

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:

Brigham Young Family Association,

Iron River, MI Central Mine M. E. Church Corp.,

Laurium, MI Chelsea Film Society, Chelsea, MI Chip Alumni Association of

Southwestern Michigan, Kalamazoo, MI Chippewa Valley Action Coalition,

Clinton Twp., MI Christian Homecare Services, Inc.,

Salt Lake City, UT Business United with Officers and Youth,

5 - Bouy 5, Detroit, MI C & J Needham Career and Development

Eastside Community Development

Corporation, Monroe, MI Emanuel First Housing Corp.,

Lansing, MI Emerging Communities, Inc.,

Littleton, CO Empowerment Health Care Systems, Inc.,

Training Institute, Detroit, MI Cahokia Association for the

Detroit, MI End the Homeless Network, Detroit, MI Environmental Engineering Student

Tricentennial, Cahokia, IL Campaign Reform Project,

Mount Kisco, NY Capital City Preservation Trust,

Sacramento, CA Caribbean American Cultural Center,

Oak Park, MI Castle Acres Adult Foster Care, Inc.,

Society, East Lansing, MI EREB Foundation, Inc., Atlanta, GA Essex House Neighborhood Corporation,

Annapolis, MD Everyday Art, Detroit, MI Extended Hands Ministries, Inc.,

Detroit, MI Fatherhood Foundation, Inc.,

Tempe, AZ Ferndale Arts Council, Ferndale, MI Financial Assistance in Transacting

Home Ownership, Inc., Oviedo, FL Financial Enrichment Education

Abundant Changes Community

Lebanon, IL Church Helping Urban Restoration of

Outreach, Detroit, MI Adventists Affirm, Inc.,

Foundation, Lauderhill, FL Forrest Organization, Atow, OH Foundation for Ecumenical Ministries in

Higher Education, Rochester Hills, MI Friends of Artistry in Motion, Inc.,

Ferndale, MI Friends of the Ott Preserve, Marshall, MI From the Heart, Ann Arbor, MI Gaelic League-Irish-American Club of

Berrien Springs, MI After Hours Resource Services, Inc.,

Detroit, MI All Because of Christ, Inc., Flora, IL Always in Season, Inc., Myakka City, FL Amazing Grace Community

Development Ctr., Detroit, MI American Crusaders for the Education of

Community & Home, Inc., Detroit, MI Cincinnati Theological Society,

Cincinnati, OH City Cab Company Youth and Scholarship

Company, Inc., Fullerton, CA Consort of Voices, Inc., Holland, MI Crawford County Crisis Pregnancy

Fund Corporation, Detroit, MI Community Concerns Alliance, Inc.,

Detroit, MI Compassionate Heart Film Production

West Michigan, Grand Rapids, MI Gallery O, Ltd., Evanston, IL Genesee-Lapeer-Shiawassee Critical

Youth, Lansing, MI American Mission Training Foundation,

Inc., Waterford, MI Animal Crafters, W. Bloomfield, MI Animal Rescue & Relief Foundation of

Southwest Illinois, Inc., Belleville, IL Athens Rodeo, Athens, IL Austin Foundation, East Lansing, MI Avant-Garde Ministries, Marenisco, MI Baker Youth Foundation, Inc., Flint, MI Beath Foundation, Richmond, VA Bedford Flyers Softball League,

Detroit, MI Domestic Violence Intervention Program,

Center, Inc., Robinson, IL Creative Wellness Institute Corporation,

Incident Stress Management Team, Flint, MI German-American Heritage Foundation

International, Harper Woods, MI Gillis Foundation, Biloxi, MS Godfrey Lee Organized Recreation for

Youth, Wyoming, MI Government Intern Training Program,

Scottsdale, AZ Crittenton-DMC Health Services,

Rochester, MI Delta Life Development Foundation of

Clinton Twp., MI Great Lakes Institute for Economic

Albany, Inc., Albany, GA Detroit Betterment Division-Unit A,

Initiative, Muskegon, MI Greater New York Association of

Detroit, MI Detroit Youth Endowment, Inc.,

Holocaust Survivors, Inc., Woodburgh, NY Gross Pointe Baseball Organization, Inc.,

Grosse Pointe Park, MI Hand Surgery Endowment Charitable

Foundation, Chicago, IL Haven Ministries, Grand Rapids, MI Healingworks Institute, Inc.,

Temperance, MI Belleville Fussball Club, Inc.,

Belleville, IL Benton Harbor Athletic Association, Inc.,

Benton Harbor, MI Beverly A. Mann Performing Arts Studio

E. Lansing, MI Double-O-Rhythm Double Dutch &

Lincoln Park, MI Easna Foundation, Berkley, MI East St. Louis Community Awareness

Dance Troupe, Muskegon, MI Downriver Raiders Football Association,

Scottsdale, AZ Helping Touch Foundation,

Barberton, OH

& Craft Designs, Inc., Detroit, MI Branch County Equine Enthusiasts,

Project, Belleville, IL

Coldwater, MI

2001–25 I.R.B. 1345 June 18, 2001

Heritage Park I Neighborhood

Corporation, Annapolis, MD Heritage Park II Neighborhood

Corporation, Annapolis, MD Hispanics Against Aids, Inc.,

Michigan Aviation Education

Foundation, Inc., Grand Haven, MI Michigan Cancer Pain Initiative,

Roy Bill Frakes Scholarship Fund,

Avon, IL Run Around the World, Inc.,

Grand Rapids, MI Homeless Empowerment Relationship

St. Clair Shores, MI Michigan Indian Law Center,

Lansing, MI Michigan Society for Cardiovascular and

Pulmonary Rehabilitation, Inc., Farmington Hills, MI Michigan State University Black

Grand Rapids, MI Ruth Resources United to Help

Fellowship Corporation, Flint, MI Safety, Inc., Gladwin, MI Serve Across America, Dallas, TX Shiawassee Boxing Club, Inc.,

Organization of Greater Flint, Inc., Flint, MI Hope for Prisoners Ministries,

Springfield, IL Howell Area Junior Football League,

Engineering Alumni Association, Southfield, MI Missing Childrens Network of Michigan,

Owosso, MI Shining Light Youth Bureau,

East St. Louis, IL Side by Side Foundation,

Dearborn Hts., MI Silent Cry, Inc., Los Angeles, CA Smiles Foundation, Carrolton, IL Solid Ice, Big Rapids, MI Soundbyte Incorporated, Washington, DC Speaking of Wildlife, Mason, MI Specialty Foundation, Auburn Hills, MI Spectrum Ringwood Apartments, Inc.,

Howell, MI Human Resources and Services of

Michigan, Inc., Saginaw, MI Huron Valley Christian Academy

Inc., Traverse City, MI Mt. Superior Wilderness Institute, Inc.,

Foundation, Inc., Ann Arbor, MI In His Hands Ministries, Harrisburg, IL Institute for Cooperation of Art and

Research, Inc., New York, NY Institute of World Traditional Medicine,

Marquette, MI National Relief Network, Inc.,

Lansing, MI New Rise Non-Profit Housing

Corporation, Detroit, MI Noah Productions, Urbana, IL Northstar Housing Corporation,

Grand Rapids, MI New J Senior Citizen Center, Inc.,

Santa Monica, CA Inter-Networks Multi Service Center,

Inc., Detroit, MI Inward Bound, Inc., Rapid River, MI Islamic Library of Dearborn,

Lansing, MI Oakland Housing Advantage Non-Profit

River Vale, NJ Spiritual Israel Ministries, Detroit, MI St. James Community Development

Dearborn, MI Jackson Avenue Community

Organization, Inc., Detroit, MI Stop Pet Overpopulation, Inc.,

Port Huron, MI Swifa Childrens Fire Safety House,

Mascoutah, IL Taguchi Academy, Inc., Allen Park, MI T C 3 - Tower Community Concerns

Organization, Bronx, NY Jerry Keiper Memorial Center for

Teacher Development, Champaign, IL Joseph W. Samuels M.D. & Clarence E.

Housing Corporation, Grand Rapids, MI Oakland Leadership Council, Inc., Troy, MI Ogr Award of Excellence, Inc.,

Springfield, IL One of Us, Inc., Detroit, MI Operation Educate, Detroit, MI Pankin Foundation Inc.,

Thompson Scholarship Fund, Inc., Detroit, MI Justice for Children-Michigan Chapter,

Farmington Hills, MI Parents Against Lead, Kalamazoo, MI Partners in Service, Inc., Detroit, MI Paul B. Henry Scholarship Committee,

Committee, East Lansing, MI Third Eye, Inc., Detroit, MI Thorn Hospital Foundation, Hudson, MI Tietjens Memorial Foundation,

Abilene, KS Together Strong, Inc., Venice, CA Tri-City Wood Carvers, Saginaw, MI Tri-Valley Education Foundation, Inc.,

Southfield, MI Kalamazoo Community Enrichment,

Kalamazoo, MI Keep Coming Back, Lake Orion, MI Kirk Family Gospel Singers,

Downs, IL Unlimited Resources, Inc.,

Elizabethtown, KY Land Trust of the Palm Beaches, Inc.,

Grand Rapids, MI Pediatric Oncology Resource Team,

West Palm Beach, FL Life Choice, Inc., Detroit, MI Link, Sturgis, MI Livingston Citizens for Better Housing,

Grand Rapids, MI People Centers U S A, Warren, MI Ping Athletic Scholarship Fund,

Grand Rapids, MI Urban Solutions, Inc., Detroit, MI Vandenberghe Foundation, Inc.,

Saline, MI Pittman Memorial Non-Profit Housing

Southfield, MI Urban Renewal Coalition, Detroit, MI Urban Revival Foundation, Inc.,

Peoria, IL Urban Scape Development Incorporated,

Danville, CA Veteran Association of Vietnam Republic,

Grand Rapids, MI Victims for Victims, Mt. Clemons, MI Village Potters Guild, Inc., Plymouth, MI Warrendale Community Organization,

Howell, MI L. J. H. J. Community Development

Corporation, Flint, MI Love Joy and Peace Ministries,

Houston, TX Lynn Dennis Memorial Bass Tournament,

Corporation, Detroit, MI Place for Learning, Inc., Riverhead, NY Praisefest, Grand Rapids, MI Project Founding Fathers, Highland, MI Pyramid Program, Inc., Southfield, MI Quincy Preserves, Inc., Quincy, IL Ralph Bell Crusade, Inc., Port Huron, MI Rapid River Band Boosters

Lansing, MI Magalit, Ft. Worth, TX Maiden House Ministry,

Detroit, MI Washington 2000 Foundation,

Highland Park, MI Met-Rx Foundation for Health

Rapid River, MI Ready About, Inc., W. Olive, MI Reconciliation & Restoration Prison

Ministries, Southfield, MI Recovery Zone, Pontiac, MI

Washington, IL

Enhancement, Irvine, CA

June 18, 2001 1346 2001–25 I.R.B.

Waterford Police Benevolent Fund,

Waterford, MI West Michigan Gay Community Chorus,

Zeeland, MI Western Michigan Health Services, Inc.,

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)–7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

Muskegon, MI Wildside Rehabilitation and Education

Center, Eaton Rapids, MI Women Involved in Giving Support,

Lake Orion, MI Womens Auxiliary of the Womens

Opportunity House, Lansing, MI Word Alive Outreach Ministries,

Detroit, MI World Wide Apostolic Missions,

Mount Carmel, IL

2001–25 I.R.B. 1347 June 18, 2001