EMPLOYEE PLANS— Cont.

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

Professional employer organizations,

plan qualification (RP 21) 19, 911 Required minimum distributions (TD

(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)

8987. 19, 852 ; (REG–108697–02) 19, 918 Regulations:

15, 743 April 2002 (Notice 28) 16, 785 May 2002 (Notice 32) 21, 989 Individual retirement arrangements:

Model forms (Ann 49) 19, 919 Simplified employee pension plans,

26 CFR 1.125–3; effect of the Family and Medical Leave Act on the operation of cafeteria plans; correction (Ann 4) 2, 306 26 CFR 1.401(a)(9)–0 through –9, added; 1.403(b)–3, added; 1.408–8, added; 54.4974–2, added; 602.101, amended; required distributions from retirement plans (TD 8987) 19, 852 Technical advice to:

etc., opinion letters (RP 10) 4, 401 Late filing of Form 5500, relief from

penalties (Notice 23) 15, 742 Letter rulings:

Directors and chiefs, appeals offices,

Determination letters and information

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

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 Notice of significant reduction in the rate

of future benefit accrual (REG– 136193–01) 21, 995 Prohibited transactions, proposed class

(RP 8) 1, 252