EMPLOYEE PLANS—Cont.

Associate Chief Counsel (Interna tional) (RP 7) 1, 237 And information letters, etc. (RP 4) 1,

125 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:

Current liability:

Alternative deficit reduction (Ann

38. 18, 878 Election of alternative deficit reduc tion (Ann 43) 21, 955 ; correction (Ann 51) 23, 1041 Interest rate (Notice 34) 18, 848 Waivers (RP 15) 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:

Determination letter program, future of

(Ann 32) 18, 860 Employee stock ownership plans, syn thetic equity, listed transactions (RR 4) 6, 414 Enforcement, union plans under sec tion 457 (Ann 52) 24, 1071 Governmental plan under section 457

(RR 57) 24, 1048 Master and prototype (M&P) plans,

volume submitter (VS) plans (Ann 33) 18, 862 Minimum participation standards, spe cial rule (RR 11) 7, 480

June 28, 2004 vi 2004-26 I.R.B.