EMPLOYMENT TAX

530 Nondiscrimination requirements and

rules:

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 Proposed Regulations:

26 CFR 1.414(v)–1, added; catch-up contributions for individuals age 50 or over (REG–142499–01) 45, 476 Qualified retirement plans:

Application forms revised (Ann 109)

45, 485 Future of the determination letter pro gram (Ann 83) 35, 205 Qualified plans, simplifying applica

Catch-up contributions (REG– 142499–01) 45, 476 Compensation limit, top-heavy deter mination, 401(k) hardship distribution (Notice 56) 38, 277 Individual retirement arrangements

(IRAs), saver’s tax credit (Ann 106) 44, 416 Limitations on benefits and contribu tions (RR 51) 45, 427 Master & prototype (M&P) and vol ume submitter specimen plans, opinion letters (Ann 104) 43, 376 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

tion procedures (Ann 77) 30, 83 Family and Medical Leave Act and caf

plan qualification requirements (Notice 57) 38, 279 Regulations:

eteria plans (TD 8966) 45, 422 Forms:

Back wages subject to FICA and FUTA

taxes, year paid (CD 2070) 31, 90 Compensation clause, Social Security and

Medicare taxes for federal judges (CD 2071) 44, 385 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Employee elective deferral catch-up con tributions, reporting on Forms W-2 and 5498 (Ann 93) 44, 416 Estimated income tax payments, redesig nation as deposits (Ann 112) 46, 494 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, underpayments

of employment taxes (TD 8959) 34, 185 Penalties for underpayments of deposits

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

of allowance (RR 40) 38, 276

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:

26 CFR 1.125–3, added; 1.125–4, amended; effect of the Family and Medical Leave Act on the operation of cafeteria plans (TD 8966) 45, 422 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

quarterly:

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

2001–49 I.R.B iv December 3, 2001