EMPLOYEE PLANS— Cont.

Notice to interested parties require ment (TD 9006) 32, 315 Overpayment, repayment or offset,

taxability and deductibility (RR 84) 50, 953 Qualification, joint and survivor annu ities (REG–124667–02) 44, 791 ; correction (Ann 113) 51, 983 Remedial amendment extensions (RP

73. 49, 932 Required minimum distributions,

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 1.72(p)–1, amended; loans from a qualified employer plan to plan participants or beneficiaries (TD 9021) 51, 973 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–

165868–01) 31, 270 ; correction (Ann 93) 41, 709

Covered compensation tables for 2003,

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

Group health plans, duration of COBRA

continuation coverage, divorce (RR 88) 52, 995 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 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 ; correction (Ann 113) 51, 983 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: