EMPLOYEE PLANS— Cont.

Technical advice:

Deemed IRAs (RP 13) 4, 317 Required minimum distributions

Proposed cash balance regulations, age discrimination issues (Ann 1) 2, 281 To directors and chiefs, appeals

(Notice 3) 2, 258 Letter rulings:

Determination letters and information

offices, from Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 2) 1, 76 To IRS employees (RP 5) 1, 163 User fees, request for letter rulings (RP 8)

letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 123 Limitation on annual compensation, non discrimination (RR 11) 3, 285 Nondiscrimination, governmental plans

(Notice 6) 3, 298 Practice before the Internal Revenue Ser

1, 236