EMPLOYMENT TAX— Cont.

Internal Revenue Bulletin 2001-36 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations:

26 CFR 1.401(a)(4)–0, –8, revised; 1.401(a)(4)–9, –12, amended; nondiscrimination requirements for certain defined contribution retirement plans (TD 8954) 29, 47 26 CFR 1.420–1, added; minimum cost requirement permitting the transfer of excess assets of a defined benefit pension plan to a retiree health account (TD 8948) 28, 27 ; correction (Ann 90) 35, 208 26 CFR 301.7701–7, amended; classification of certain pension and employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201 Trusts, classification of certain pension

and employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201

moved; removal of Federal Reserve banks as federal depositaries (TD 8952) 29, 60 26 CFR 301.6323(j)–1, added; withdrawal of notice of federal tax lien in certain circumstances (TD 8951) 29, 63 Tax liens, federal, circumstances for with drawal of notice (TD 8951) 29, 63

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▸Contents — Internal Revenue Bulletin 2001-36

Internal Revenue Bulletin 2001-36

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