EMPLOYEE PLANS

Disaster relief, minimum funding standards (Notice 60) 39, 606 Electronic technologies, use for providing employee benefit no tices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 Federal credit unions, section 457, nonqualified deferred com pensation plans (Notice 58) 33, 295 Full funding limitations, weighted average interest rate for:

July 2005 (Notice 54) 30, 127 August 2005 (Notice 63) 35, 448 IRA annuity, converting to Roth IRA (TD 9220) 39, 596 ;

(REG–122857–05) 39, 609 Letter rulings and determination letters, areas from which Asso ciates Chief Counsel and Division Counsel will not issue (RP 61) 37, 507 Nonbank trustee and nonbank custodian, approval list (Ann 59)

37, 524 Prescription drug coverage, section 420, minimum cost require ment (RR 60) 37, 502 Proposed Regulations:

26 CFR 1.72(p)–1, amended; 1.401(a)–21, added; 1.402(f)–1, amended; 1.411(a)–11, amended; 1.417(a)(3)–1, amended; 1.7476–2, amended; use of electronic technologies for providing employee benefit notices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 26 CFR 1.162(k)–1, added; 1.404(k)–2, –3, added; dividends paid deduction for stock held in employee stock ownership plan (ESOP) (REG–133578–05) 39, 610 26 CFR 1.401(a)(9)–6, revised; 1.401(k)–1, amended; 1.403(b)–3(b)(4)(ii), revised; 1.415–1 thru –10, removed; 1.415(a)–1, (b)–1, (b)–2, (c)–1, (c)–2, (d)–1, (f)–1, (g)–1, (j)–1, added; 1.457–4, –5, –6, –10, amended;