EMPLOYEE PLANS—Cont.

Mortality tables, comments (Notice 62)

38, 576 Nonbank trustees and nonbank custodi ans, approval list (Ann 54) 40, 761 Proposed Regulations:

26 CFR 1.401(k)–0, –1, revised; 1.401(k)–2 through –6, added; 1.401(m)–0 through –2, revised; 1.401(m)–3 through –5, added; retirement plans; cash or deferred arrangements under section 401(k) and matching contributions or employee contributions under section 401(m) (REG–108639–99) 35, 431 26 CFR 1.409(p)–1, added; prohibited allocations of securities in an S corporation (REG–129709–03) 35, 506 26 CFR 1.411(d)–4, amended; elimination of forms of distribution in defined contribution plans (REG–112039–03) 35, 504 Qualified retirement plans:

Covered compensation tables for 2004,

permitted disparity (RR 124) 49, 1173 Determination letter requests, mini mum distributions (RP 72) 38, 578 Multiple employer plans, professional

employer organizations (RP 86) 50, 1211 Special rules for written explanations

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

2003-52 I.R.B. x December 29, 2003