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 February 2005 (Notice 19) 9, 634 Health Insurance Portability and Accountability Act of 1996

(HIPAA):

Interaction with FMLA (REG–130370–04) 8, 608 Portability rules (TD 9166) 8, 558 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 1.401(a)–20, amended; 1.417(a)(3)–1, amended; disclosure of relative values of optional forms of benefit (REG–152914–04) 9, 650 26 CFR 1.409(p)–1, added; prohibited allocations of securities in an S corporation (REG–129709–03) 3, 351 26 CFR 54.9801–1, –2, –4, –5, –6, amended; 54.9801–7, added; 54.9831–1, amended; health coverage portability, tolling certain time periods and interaction with the Family and Medical Leave Act Under HIPAA Titles I & IV (REG–130370–04) 8, 608