EMPLOYMENT TAX— Cont.

Proposed Regulations:

26 CFR 1.401(a)(9)–6, added; required distributions from retirement plans, notice of public hearing (Ann 84) 37, 533 26 CFR 1.408–4, amended; 1.408–11, added; 1.408A–5, revised; earnings calculation for returned or recharacterized IRA contributions (REG– 124256–02) 33, 383 26 CFR 1.419A(f)(6)–1, added; 10-ormore employer plans (REG– 165868–01) 31, 270 Publications:

590, Individual Retirement Arrangements (IRAs), Supplement to (Ann 73) 33, 387 Qualified retirement plans:

Effective date of Rev. Proc. 2002–41

(Notice 55) 36, 481 Information reporting, payments made on

behalf of another person, to joint payees, and of gross proceeds from sales involving investment advisors (TD 9010) 33, 341 Practice before the Internal Revenue Ser

vice (TD 9011) 33, 356 Proposed Regulations:

Deductions:

Contributions (Notice 48) 29, 130 Timing (RR 46) 29, 117 Defined benefit plan, phased retire ment (Notice 43) 27, 38 Money purchase pension plan, partial

termination (RR 42) 28, 76 Notice to interested parties require ment (TD 9006) 32, 315 Required minimum distributions,

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 26 CFR 31.3406(d)–5, revised; 301.6724–1, amended; receipt of multiple notices with respect to incorrect taxpayer identification numbers (REG–116644–01) 31, 268 Publications:

1141, General Rules and Specifications for Substitute Forms W–2 and W–3, revised (RP 53) 31, 253 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c, revised (RP 51) 29, 175 Regulations:

26 CFR 1.6041–1, –3, amended; 1.6045–1, –2, amended; 1.6049–4, revised; 5f.6045–1, removed; 31.3406, amended; 602.101, amended; information reporting requirements for certain payments made on behalf of another person, payments to joint payees, and payments of gross proceeds from sales involving investment advisors (TD 9010) 33, 341 26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Split-dollar life insurance arrangements

(REG–164754–01) 30, 212 Statutory stock options, application of

Weighted average interest rate for:

July 2002 (Notice 49) 29, 130 August 2002 (Notice 57) 33, 379 September 2002 (Notice 61) 38,

notice of public hearing (Ann 84) 37, 533 Restorative payments (RR 45) 29, 116 Refund of mistaken contributions and

withdrawal liability payments (TD 9005) 32, 290 Regulations:

26 CFR 1.401(a)(2)–1, added; refund of mistaken contributions and withdrawal liability payments (TD 9005) 32, 290 26 CFR 1.7476–1, –2, amended; 601.201, amended; notice to interested parties (TD 9006) 32, 315 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Ten-or-more employer plans (REG–

563 Health reimbursement arrangements

(HRAs) (RR 41) 28, 75 ; (Notice 45) 28, 93 Individual retirement arrangements, earn ings calculation for returned or recharacterized IRA contributions (REG– 124256–02) 33, 383 Practice before the Internal Revenue Ser