EMPLOYEE PLANS— Cont.

Form 5310, Application for Determina tion for Terminating Plan, revised (Ann 13) 11, 603 Full funding limitations, weighted aver

Regulations:

26 CFR 1.72(p)–1; loans from a qualified employer plan to plan participants or beneficiaries (TD 9021); correction (Ann 16) 12, 641 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Technical advice:

age interest rate for:

January 2003 (Notice 7) 4, 310 February 2003 (Notice 14) 8, 515 March 2003 (Notice 17) 12, 633 April 2003 (Notice 23) 17, 821 Individual retirement arrangements:

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 Time for performance of acts when last

day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814 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

1, 236

discrimination (RR 11) 3, 285 Nondiscrimination:

Cash balance plans (Ann 22) 17, 846 Governmental plans (Notice 6) 3, 298 Practice before the Internal Revenue Ser