EMPLOYEE PLANS

T.D. 9021, page 973. Final regulations under section 72(p) of the Code relate to loans made from a qualified employer plan to plan participants or beneficiaries. The regulations address the suspension of loan repayments during a leave for military service under section 414(u)(4), the effect of a new loan following a deemed distribution of a prior loan, the effect of refinancings, and multiple loans.

Notice 2002–80, page 980. Weighted average interest rate update. The weighted average interest rate for December 2002 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

Announcement 2002–113, page 983. This document contains corrections to proposed regulations (REG–124667–02, 2002–44 I.R.B. 791) that would consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and preretirement survivor annuities payable under certain retirement plans.

Finding Lists begin on page ii.