EMPLOYEE PLANS— Cont.

ESBT, electing small business trusts,

deferral entity (TD 8994) 23, 1078 Family and Medical Leave Act and caf eteria plans (Ann 4) 2, 306 Fringe benefit plans, filing requirement

Qualified retirement plans:

(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 May 2002 (Notice 32) 21, 989 June 2002 (Notice 38) 25, 1204 Individual retirement arrangements:

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

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

(Notice 27) 18, 814 Model plan amendments (RP 29) 24,

1176 Professional employer organizations,

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

8987. 19, 852 ; (REG–108697–02) 19, 918 Retroactive plan amendments (RP 35)

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

24, 1187 Regulations:

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

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 Mergers and acquisitions, cafeteria plans

(RR 32) 23, 1069 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

exemption (Ann 31) 15, 747 Proposed Regulations:

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

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 26 CFR 1.444–4, added; 1.444–4T, removed; 1.641(c)–0, –1, added; 1.1361–0, –1, amended; 1.1362–6, –7, amended; 1.1377–0, –1, amended; 1.1377–3, revised; 602.101, amended; electing small business trusts (TD 8994) 23, 1078 Rules governing deferred compensation

plans of state and local government and tax-exempt employers (REG–105885– 99) 23, 1103 Technical advice to:

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

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

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 26 CFR 1.457–1 through –4, revised; 1.457–5 through –12, added; compensation deferred under eligible deferred compensation plans (REG– 105885–99) 23, 1103

Directors and chiefs, appeals offices,

(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

(RP 8) 1, 252

dend elections (Notice 2) 2, 285

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

July 1, 2002 vii 2002–26 I.R.B.