EMPLOYMENT TAX

vice (Ann 5) 5, 397 Proposed Regulations:

Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Disclosure of returns and return informa tion by other agencies (TD 9036) 9, 533 Levy restrictions during installment

agreements (TD 9027) 6, 413 Practice before the Internal Revenue Ser

vice (Ann 5) 5, 397 Regulations:

letters, areas which will not be issued from:

Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 113 Associate Chief Counsel (Interna

26 CFR 1.401(a)(4)–3, –9, revised; 1.411(b)–2, revised; reductions of accruals and allocations because of the attainment of any age; application of nondiscrimination crosstesting rules to cash balance plans (REG–209500–86, REG–164464– 02) 2, 262 ; correction (Ann 6) 6, 450 Qualified retirement plans:

Age discrimination (REG–209500–86,

REG–164464–02) 2, 262 ; correction (Ann 6) 6, 450 Definition of early retirement benefits

and retirement-type subsidies, contingent benefits (Notice 10) 5, 369 Distributions, rollover, waiver of

60-day requirement (RP 16) 4, 359 Loans to participants or beneficiaries

under section 72(p) (Ann 16) 12, 641 Minimum distributions, delayed

26 CFR 31.6011–4, added; 31.6011– 4T, removed; tax shelter regulations (TD 9046) 12, 614 26 CFR 301.6103(p)(2)(B)–1, added; 301.6103(p)(2)(B)–1T, removed; 602.101, amended; disclosure of returns and return information by other agencies (TD 9036) 9, 533 26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Tax shelter regulations (TD 9046) 12,

tional) (RP 7) 1, 233 ; correction (Ann 4) 5, 396 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Defined benefit plans, required minimum

614