EMPLOYEE PLANS— Cont.

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:

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

plan qualification requirements (Notice 57) 38, 279 Saver’s tax credit, individual retire

Weighted average interest rate for:

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

299 October 2001 (Notice 65) 43, 369 November 2001 (Notice 71) 48,

530 December 2001 (Notice 80) 52,

ment arrangements; in Spanish (Ann 120) 50, 583 Regulations:

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 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

617, Limitations on benefits and contributions,

cost-of living adjustments (Notice 84) 53, 642 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:

Catch-up contributions

Medicare taxes for federal judges (CD 2071) 44, 385

Application forms revised (Ann 109)

45, 485 Extension of cut-off date for use of

prior revision of certain forms (Ann 122) 50, 604 Future of the determination letter pro gram (Ann 83) 35, 205 Qualified plans, simplifying applica

(REG–142499–01) 45, 476 Compensation limit, top-heavy deter mination, 401(k) hardship distribution (Notice 56) 38, 277 Extension of remedial amendment

period (RP 55) 49, 552 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 Mortality tables (RR 62) 53, 632

579 Back wages subject to FICA and FUTA

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

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