EMPLOYMENT TAX

Compromise of tax liabilities (TD 9007)

33, 349 Effective date of Rev. Proc. 2002–41

(Notice 55) 36, 481 FICA tax assessments (CD 2076) 47, 875 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

received (RR 58) 38, 541 Defined benefit plans:

Covered compensation tables for 2003,

permitted disparity (RR 63) 45, 803 Elimination of optional forms of ben

Individual retirement arrangements, earn ings calculation for returned or recharacterized IRA contributions (REG– 124256–02) 33, 383 Limitations on benefits and contributions,

cost-of-living adjustments (Notice 71) 45, 830 Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Premature distributions, substantially

equal periodic payments (RR 62) 42, 710 Proposed Regulations:

26 CFR 1.401(a)–11, –20, revised; 1.417(a)(3)–1, added; 1.417(e)–1, amended; disclosure of relative value of optional forms of benefit (REG–124667–02) 44, 791 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 ; correction (Ann 93) 41, 709 Publications:

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

efit (Notice 46) 28, 96 Employee Plans Compliance Resolution

System (EPCRS) update (RP 47) 29, 133 Full funding limitations, weighted aver

Deductions:

Contributions (Notice 48) 29, 130 Timing (RR 46) 29, 117 ; (RR 73)

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 26 CFR 31.6011–4, added; tax shelter disclosure statements (REG– 103735–00) 45, 832 26 CFR 31.6011(a)–3A, 31.6157–1 and 31.6302(c)–2A, removed; requirement of making quarterly payments of the railroad unemployment repayment tax (REG–209116– 89) 47, 889

age interest rate for:

July 2002 (Notice 49) 29, 130 August 2002 (Notice 57) 33, 379 September 2002 (Notice 61) 38, 563 October 2002 (Notice 68) 43, 730 November 2002 (Notice 74) 47, 884 Health reimbursement arrangements

(HRAs) (RR 41) 28, 75 ; (Notice 45) 28, 93

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

45, 805 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 Qualification, joint and survivor annu ities (REG–124667–02) 44, 791 Required minimum distributions,

withdrawal liability payments (TD 9005) 32, 290

December 2, 2002 vi 2002–48 I.R.B.