EMPLOYMENT TAX

Determination letter requests, mini mum distributions (RP 72) 38, 578 Special rules for written explanations

Catch-up contributions for individuals age

50 or older (TD 9072) 37, 527 Compensation deferred under eligible

section 457 plans (TD 9075) 39, 608 Defined contribution plans, minimum vesting standards (REG–112039–03) 35, 504 ESOPs, prohibited allocations of securi

ties in an S corporation (TD 9081) 35, 420 ; (REG–129709–03) 35, 506 Excise tax:

Reversion (RR 85) 32, 291 Statute of limitations (RR 88) 32, 292 Full funding limitations, weighted aver

age interest rate for:

July 2003 (Notice 48) 30, 133 August 2003 (Notice 58) 35, 429 September 2003 (Notice 63) 38, 577 October 2003 (Notice 61) 42, 851 Group health plan, COBRA, small em ployer plan exception (RR 70) 27, 3 Minimum funding, entry age normal (RR

83. 30, 128 Mortality tables, comments (Notice 62)

38, 576 Nonbank trustees and nonbank custodi

after annuity starting dates (TD 9076) 38, 562 Regulations:

26 CFR 1.402(g)–2, added; 1.414(v)–1, added; catch-up contributions for individuals age 50 or older (TD 9072) 37, 527 26 CFR 1.409(p)–1T, added; prohibited allocations of securities in an S corporation (TD 9081) 35, 420 26 CFR 1.417(e)–1, amended; 602.101, amended; special rules under section 417(a)(7) for written explanations provided by qualified retirement plans after annuity starting dates (TD 9076) 38, 562 26 CFR 1.419A(f)(6)–1, added; 602.101, amended; 10-or-more employer plans (TD 9079) 40, 729 26 CFR 1.475–1 through –4, revised; 1.475–5 through –12, added; 602.101, amended; compensation deferred under eligible deferred compensation plans (TD 9075) 39, 608 Retirement plans, cash or deferred ar rangements under section 401(k) and matching contributions or employee contributions under section 401(m) (REG–108639–99) 35, 431 Returns and return information, obtaining

copies (RP 74) 43, 923 Ten-or-more employer plans, employer

ans, approval list (Ann 54) 40, 761 Proposed Regulations:

deductions for contributions to welfare benefit funds (TD 9079) 40, 729

Extension of time, automatic extension

to file certain information returns and exempt organization returns (TD 9061) 27, 5 ; (REG–107618–02) 27, 13 Federal unemployment tax deposits - de

minimis threshold (REG–144908–02) 38, 593 Offers in compromise, submission and

processing (RP 71) 36, 517 Property exempt from levy (REG–140378–01) 41, 825 Proposed Regulations:

26 CFR 1.6081–1, amended; 1.6081–8, –9, added; 31.6081(a)–1, revised; automatic extension of time to file certain information returns and exempt organization returns (REG–107618–02) 27, 13 26 CFR 31.6302(c)–3, amended; federal unemployment tax deposits - de minimis threshold (REG–144908–02) 38, 593 26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 Regulations:

26 CFR 1.6081–1T, removed; 1.6081– 8T, –9T, added; 31.6011(a)–5, amended; 31.6051–1(d)(2)(i)(c), amended; 31.6051–2(c), amended; 31.6081(a)–1, amended; 31.6081 (a)–1T, added; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9061) 27, 5 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 Returns and return information, obtaining

copies (RP 74) 43, 923 Section 3504 agents, home-care service

(Notice 70) 43, 916 Split-dollar life insurance arrangements,

obsolete rulings (RR 105) 40, 696 State or local government agency, agents

under section 3504, home-care service (Notice 70) 43, 916 User fees for processing offers to compro

mise (TD 9086) 41, 817 2003-43 I.R.B. x October 27, 2003