EMPLOYMENT TAX— Cont.

Family and Medical Leave Act and caf eteria plans (Ann 4) 2, 306 Fringe benefit plans, filing requirement

(Notice 24) 16, 785 Full funding limitations:

Weighted average interest rate for:

January 2002 (Notice 9) 5, 450 February 2002 (Notice 16) 9, 567 First quarter 2002 (Notice 26)

15, 743 April 2002 (Notice 28) 16, 785 Individual retirement arrangements, sim plified employee pension plans, etc., opinion letters (RP 10) 4, 401 Late filing of Form 5500, relief from

penalties (Notice 23) 15, 742 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 Prohibited transactions, proposed class

exemption (Ann 31) 15, 747 Qualified retirement plans:

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 Frequent flyer miles attributable to busi ness or official travel (Ann 18) 10, 621 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 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CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Regulations: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:

letters, areas which will not be issued from:

Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 117 Associate Chief Counsel (Interna

sion of comment period (Ann 36) 13, 703 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:

Catch-up contributions, change of date

of public hearing for REG– 142499–01 (Ann 24) 9, 606 Determination letter program, exten

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

Change in hearing date for REG–

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

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

Directors and chiefs, appeals offices,

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

cause of action (Ann 33) 12, 666

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

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TEGE) (RP 2) 1, 82 IRS employees (RP 5) 1, 173 User fees, request for letter rulings