EMPLOYEE PLANS— Cont.

Remedial amendment period under

EGTRRA (Notice 42) 30, 70 Required minimum distribution, alter native model amendment (Ann 82) 32, 123 Sample amendments for changes to

26 CFR 31.6205–1(a)(6), revised; interest-free adjustments with respect to underpayments of employment taxes (TD 8959) 34, 185 26 CFR 31.6302–1, revised; 31.6302 (c)–4, revised; 301.6656–1, –2, removed; 301.6656–3, redesignated as 301.6656–1; 602.101, amended; penalties for underpayments of deposits and overstated deposit claims (TD 8947) 28, 36 26 CFR 31.6302–1, amended; 31.6302 (c)–3, amended; 301.6302–1T, removed; 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

Regulations:

plan qualifiation requirements (Notice 57) 38, 279 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

drawal of notice (TD 8951) 29, 63