EMPLOYEE PLANS—Cont.

26 CFR 1.401(k)–0, –2, –6, amended; 1.401(k)–1(f), revised; 1.401(m)–0, –5, amended; 1.401(m)–2, revised; designated Roth contributions to cash or deferred arrangements under section 401(k) (REG–152354–04) 13, 805 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 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 Disclosure of relative values of optional forms of benefit

(REG–152914–04) 9, 650 Master and prototype plans and volume submitter plans, opin ion letters and advisory letters (RP 16) 10, 674 Minimum funding standards, current liability, election to de fer a net experience loss (Notice 40) 21, 1088 Plan amendments, Volume Submitter (VS) practitioners (Ann

37. 21, 1096 Required minimum distributions (TD 9130); correction (Ann

38. 17, 969 Retroactive payment of benefits, remedial amendment period

(RP 23) 18, 991 Roth contributions, special rules (REG–152354–04) 13, 805 Special rules regarding optional forms of benefit under de fined contribution plans (TD 9176) 10, 661 Valuation, section 412(i) plans (RP 25) 17, 962 Regulations:

26 CFR 1.401(a)(9)–6, corrected; required distributions from retirement plans (TD 9130); correction (Ann 29) 17, 969 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 contributions or employee contributions under section 401(m) regulations (TD 9169) 5, 381 26 CFR 1.409(p)–1T, revised; prohibited allocations of securities in an S corporation (TD 9164) 3, 320 26 CFR 1.411(d)–4, Q&A–2(e), amended; elimination of forms of distribution in defined contribution plans (TD 9176) 10, 661 26 CFR 54.9801–1 thru –6, added; 54.9801–1T thru –6T, removed; 54.9831–1, added; 54.9831–1T, removed; 54.9833–1, added; 54.9833–1T, removed; 602.101, amended; health coverage portability for group health plans and group health insurance issuers under HIPAA Titles I & IV (TD 9166) 8, 558 ; correction (Ann 33) 19, 1013 Technical advice to IRS employees (RP 5) 1, 170

2005–22 I.R.B. vi May 31, 2005