EMPLOYEE PLANS— Cont.

26 CFR 1.408(q)–1, added; deemed IRAs in qualified retirement plans (REG–157302–02) 24, 1021 Qualified retirement plans:

Age discrimination (REG–209500–86,

REG–164464–02) 2, 262 ; correction (Ann 6) 6, 450 Amounts applied to pay health insur ance premiums or medical care expenses, taxability of (RR 62) 25, 1034 Deemed IRAs (REG–157302–02) 24,

1021 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

amendment date (RP 10) 2, 259 Minimum vesting standards, frozen

plan (RR 65) 25, 1035 Rate of future benefit accrual, significant

reduction (TD 9052) 19, 879 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 1.408–4, amended; 1.408–11, added; 1.408A–5, revised; earnings calculation for returned or recharacterized IRA contributions (TD 9056) 21, 940 26 CFR 1.411(d)–6, removed; 54.4980F–1, added; 602.101, amended; notice of significant reduction in the rate of future benefit accrual (TD 9052) 19, 879 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Technical advice:

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

offices, from Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 2) 1, 76 To IRS employees (RP 5) 1, 163

July 7, 2003 vii 2003–27 I.R.B.