EMPLOYMENT TAX

tional) (RP 7) 1, 249 Contributions by employer to accident

and health plans (RR 3) 3, 316 Determination letters:

Issuing procedures (RP 6) 1, 203 Temporary use of draft Form 8717

Contributions by employer to accident

and health plans (RR 3) 3, 316 Disclosure of return information, author ity for other agencies to redisclose (TD 8968) 2, 274 ; (REG–105344–01) 2, 302 ; correction (Ann 7) 5, 459 Form W-2, extension of time for employ ers to furnish to household employees (Ann 19) 8, 561 Notice of Determination of Worker Clas sification, procedures (Notice 5) 3, 320 Proposed Regulations:

26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (REG– 105344–01) 2, 302 ; correction (Ann 7) 5, 459

Amended quarterly federal excise tax

return, new Form 720X (Ann 10) 7, 539 Disclosure of return information, author ity for other agencies to redisclose (TD 8968) 2, 274 ; (REG–105344–01) 2, 302 ; correction (Ann 7) 5, 459 Excise taxes on excess benefit transac tions (TD 8978) 7, 500 Form 720X, Amended Quarterly Federal

Excise Tax Return, new (Ann 10) 7, 539 Liability for the foreign insurer or rein surer excise tax (REG–125450–01) 5, 457

(Ann 1) 2, 304 User fees (Notice 1) 2, 283 EGTRRA, section 401(k) hardship distri butions; section 414(v) catch-up contributions (Notice 4) 2, 298 Eligible rollover distributions, safe harbor

explanation (Notice 3) 2, 289 Employee stock ownership plans, divi

dend elections (Notice 2) 2, 285

March 4, 2002 iv 2002–9 I.R.B.