EMPLOYEE PLANS— Cont.

Full funding limitations:

Weighted average interest rate for:

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 May 2001 (Notice 36) 24, 1334 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

health factors (TD 8931) 7, 542 ; (REG–114082–00) 7, 629 ; correction to TD 8931 (Ann 37) 16, 1090 GUST remedial amendment period, M&P

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

Determination letters and information

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 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:

letters, areas which will not be issued from:

Associates Chief Counsel & Division

Counsel/Associate Chief Counsel

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 Master and prototype and volume submit ters, requests for opinion and advisory letters (Ann 63) 25, 1344 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:

(TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Associate Chief Counsel International

Required minimum distributions (Ann

18. 10, 791 Written explanation provided after

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

7, 532 ; correction (Ann 43) 18, 1147 ; (REG–209461–79) 8, 712 Compensation and qualified transporta tion fringe benefits (Notice 37) 25, 1340 Defined benefit pension plan, transfer of

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

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

Issuing procedures (RP 6) 1, 194 Notice to interested parties requirement

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

(REG–129608–00) 14, 1011 Employee Plans Compliance Resolution

System (EPCRS), updated (RP17) 7, 589 Employee stock ownership plans, deductibility of redemption proceeds (RR 6) 6, 491

July 2, 2001 vi 2001–27 I.R.B.