EMPLOYMENT TAX — Internal Revenue Bulletin 2002-22

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

exemption (Ann 31) 15, 747 Proposed Regulations:

26 CFR 1.401(a)(9)–6, added; required distributions from retirement plans (REG–108697–02) 19, 918 26 CFR 1.411(d)–6, removed; 54.4980F–1, added; notice of significant reduction in the rate of future benefit accrual (REG– 136193–01) 21, 995 Qualified retirement plans:

tional) (RP 7) 1, 249 Cafeteria plan elections (RR 27) 20, 925 Contributions by employer to accident

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

Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 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 Levy restrictions during installment

agreements (REG–104762–00) 18, 825 Notice of Determination of Worker Clas sification, procedures (Notice 5) 3, 320 Options and nonqualified deferred com pensation transferred pursuant to a divorce, taxation and reporting (Notice 31) 19, 908

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

Catch-up contributions, change of date

of public hearing for REG– 142499–01 (Ann 24) 9, 606 Determination letter program, exten sion of comment period (Ann 36) 13, 703 Eligible rollover distributions, safe

harbor explanation (Notice 3) 2, 289 ; (in Spanish) (Ann 46) 18, 834 Minimum distributions, reporting

(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 Employee stock ownership plans, divi

dend elections (Notice 2) 2, 285

(Notice 27) 18, 814

June 3, 2002 vi 2002–22 I.R.B.