EMPLOYEE PLANS— Cont.

Issuing procedures (RP 6) 1, 191 Employee stock ownership plans, delayed

effective date, abuse (RR 6) 3, 286 Form 5310, Application for Determina tion for Terminating Plan, revised (Ann 13) 11, 603 Full funding limitations, weighted aver 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 May 2003 (Notice 32) 21, 949 Guidance Priority List, recommendations

for 2003–2004 (Notice 26) 18, 855 Individual retirement arrangements:

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

(Notice 3) 2, 258 Returned or recharacterized contribu tions, net income calculation for (TD 9056) 21, 940 Length-of-service award program (RR

47. 19, 866 Letter rulings:

Determination letters and information

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:

Cash balance plans (Ann 22) 17, 846 Governmental plans (Notice 6) 3, 298 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Proposed Regulations:

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