EMPLOYEE PLANS

Disaster relief:

Minimum funding standards (Notice 60) 39, 606 ; additional

relief (Notice 84) 46, 959 Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 ; supplement (Notice 81) 47, 977 Postponement of deadlines for certain acts under section

7508A with respect to taxpayers affected by Hurricane Rita (Notice 82) 47, 978 Section 401(k) hardship distributions, Hurricane Katrina

(Ann 70) 40, 682 Summary and clarification of relief previously granted under

sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 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 September 2005 (Notice 67) 40, 621 October 2005 (Notice 71) 44, 863 November 2005 (Notice 72) 47, 976 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