EMPLOYEE PLANS—Cont.

And information letters issued by As sociate Offices, determination letters issued by Operating Divisions (RP

1. 1, 1 ; correction of user fee (Ann

2. 6, 441 User fees, request for letter rulings (RP

3. 1, 240 Minimum funding standards, waivers (RP

4. 7, 490 Presidentially-declared disaster or combat

zone, postponement of certain acts (RP 13) 4, 335 Proposed Regulations:

26 CFR 1.79–1, amended; 1.83–3, amended; 1.402(a)–1, amended; value of life insurance contracts when distributed from a qualified retirement plan (REG–126967–03) 10, 566 26 CFR 1.410(b)–0, amended; 1.410(b)–6, revised; exclusion of employees of 501(c)(3) organizations in 401(k) and 401(m) plans (REG–149752–03) 14, 707 26 CFR 1.411(d)–3, amended; 54.4980F–1(b), amended; section 411(d)(6) protected benefits (REG–128309–03) 16, 800 Qualified retirement plans:

Employee stock ownership plans, syn thetic equity, listed transactions (RR 4) 6, 414 Minimum participation standards, spe cial rule (RR 11) 7, 480 Remedial amendment period (RP 25)

16, 791 Rollovers (RR 12) 7, 478 Section 411(d)(6) protected benefits

(REG–128309–03) 16, 800 Section 412(i) plans:

Deductibility, listed transactions (RR 20) 10, 546 Discrimination (RR 21) 10, 544 Valuation (RP 16) 10, 559 Top-heavy status, special rules (RR 13)

7, 485 Vesting, consent (RR 10) 7, 484 Roth IRAs, tax shelters (Notice 8) 4, 333 S corporations, employee stock owner ship plans (ESOPs), termination of election (RP 14) 7, 489 Technical advice:

To directors and appeals area direc tors from Associates Chief Coun

April 26, 2004 vi 2004-17 I.R.B.