EMPLOYEE PLANS

Corporations, prohibited allocations of securities in an S corpo ration (TD 9164) 3, 320 ; (REG–129709–03) 3, 351 Determination letters, issuing procedures (RP 6) 1, 200 Full funding limitations, weighted average interest rate for:

January 2005 (Notice 9) 4, 369 Letter rulings:

And, determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 118 Associate Chief Counsel (International ) (RP 7) 1, 240 And information letters, procedures (RP 4) 1, 128 User fees, request for letter rulings (RP 8) 1, 243 Nonqualified deferred compensation, new section 409A (Notice

1. 2, 274 Proposed Regulations:

26 CFR 1.409(p)–1, added; prohibited allocations of securities in an S corporation (REG–129709–03) 3, 351 Qualified retirement plans:

Automatic rollover, model language (Notice 5) 3, 337 Benefits during phased retirement, REG–114726–04, hearing

(Ann 10) 5, 450 Cash or deferred arrangements under section 401(k), match ing contributions or employee contributions under section 401(m) (TD 9169) 5, 381 Regulations:

26 CFR 1.409(p)–1T, revised; prohibited allocations of securities in an S corporation (TD 9164) 3, 320 26 CFR 1.401(k)–0, –1, revised; 1.401(k)–2 thru –6, added; 1.401(m)–0 thru –2, revised; 1.401(m)–3 thru –5, added; 1.410(b)–3, revised; 602.101, revised; cash or deferred arrangements under section 401(k) and matching contribu