EMPLOYMENT TAX— Cont.

A defined benefit replacement alloca tion, cross-testing (RR 30) 29, 46 Certain defined contribution retirement

plans (TD 8954) 29, 47 Governmental and church plans, relief

from (Notice 46) 32, 122 Qualified retirement plans:

Compensation limit, top-heavy deter mination, 401(k) hardship distribution (Notice 56) 38, 277 Master & prototype (M&P) and vol ume submitter specimen plans, opinion letters (Ann 104) 43, 376 Or individual retirement arrangements

(IRAs), saver’s tax credit (Ann 106) 44, 416 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

Compensation clause, Social Security and

Medicare taxes for federal judges (CD 2071) 44, 385 Electronic furnishing of payee state ments, voluntary, hearing (Ann 71) 27, 26 Employee elective deferral catch-up con tributions, reporting on Forms W-2 and 5498 (Ann 93) 44, 416 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Forms W-2, separate reporting of non statutory stock option income (Ann 92) 39, 301 Interest-free adjustments, underpay ments of employment taxes (TD 8959) 34, 185 Penalties for underpayments of deposits

and overstated deposit claims (TD 8947) 28, 36 Railroad retirement, rate determination,

quarterly:

July 1, 2001, 27, 1 October 1, 2001, 41, 314 Refund or credit of overassessments, date

of allowance (RR 40) 38, 276 Regulations:

Future of the determination letter pro gram (Ann 83) 35, 205 Qualified plans, simplifying applica

tion procedures (Ann 77) 30, 83 Forms:

5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan), new (Ann 96) 41, 317 5500 (Schedules B & R), filing relief (Ann 103) 43, 375 Full funding limitations:

Weighted average interest rate for:

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

June 2001 (Notice 39) 27, 3 July 2001 (Notice 48) 33, 130 August 2001 (Notice 52) 35, 203 September 2001 (Notice 58) 39,

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 Simplified Employee Pension (SEP) or

Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA), new Form 5306-A (Ann 96) 41, 317 Trusts, classification of certain pension

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

withdrawal of notice (TD 8951) 29, 63

299 October 2001 (Notice 65) 43, 369 Nondiscrimination requirements and