EMPLOYMENT TAX— Cont.

Family and Medical Leave Act and caf

Proposed Regulations:

eteria plans (Ann 4) 2, 306 Full funding limitations:

Weighted average interest rate for:

January 2002 (Notice 9) 5, 450 February 2002 (Notice 16) 9, 567 Individual retirement arrangements, sim plified employee pension plans, etc., opinion letters (RP 10) 4, 401 Letter rulings:

Determination letters and information

letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 127 Minimum funding standards, terrorist

attack relief (Notice 7) 6, 489 Nonbank trustees and custodians,

approval list (Ann 12) 8, 553 Qualified retirement plans:

Catch-up contributions, change of date

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 26 CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Regulations: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 (TD 8968) 2, 274 Statutory stock options:

Change in hearing date for REG–

142686–01 (Ann 11) 6, 494 Extension of deadline for comments to

of public hearing for REG– 142499–01 (Ann 24) 9, 606 Regulations:

26 CFR 1.125–3; effect of the Family and Medical Leave Act on the operation of cafeteria plans; correction (Ann 4) 2, 306 Technical advice to:

Notices 2001–72 and 2001–73 (Ann 8) 6, 494 Unauthorized collection actions, civil

cause of action (Ann 33) 12, 666

Directors and chiefs, appeals offices,