EMPLOYEE PLANS

Notice 2002–27, page 814 . Minimum distributions; reporting requirements. This notice provides guidance on the reporting required from issuers, custodians, and trustees with respect to required minimum distributions from individual retirement arrangements (IRAs).

Announcement 2002–46, page 834. Safe harbor explanation (in Spanish); certain qualified plan distributions. This announcement repeats, in Spanish, the safe harbor explanation to employees portion of Notice 2002–3 (2002–2 I.R.B. 289) that plan administrators may use for recipients of eligible rollover distributions in order to satisfy section 402(f) of the Code.