EMPLOYEE PLANS—Cont.

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; 11.415(c)(4)–1, removed; limitations on benefits and contributions under qualified plans (REG–130241–04) 27, 18 26 CFR 1.408A–4, amended; converting an IRA annuity to a Roth IRA (REG–122857–05) 39, 609 26 CFR 1.411(d)–3, amended; section 411(d)(6) protected benefits (REG–156518–04) 38, 582 Qualified retirement plans:

Covered compensation tables for 2006, permitted disparity

(RR 72) 46, 944 Determination letters, staggered remedial amendments (RP

66. 37, 509 Limitations on benefits and contributions (REG–130241–04)

27, 18 Limitations on benefits and contributions, cost-of-living ad justments, 2006 (Notice 75) 45, 929 Profit-sharing plan, retiree health accounts (RR 55) 33, 284 Section 411(d)(6) protected benefits, anti-cutback rules (REG–156518–04) 38, 582 Section 411(d)(6) protected benefits, anti-cutback rules, noti fication requirements (TD 9219) 38, 538 Value of life insurance contracts when distributed from qual ified retirement plan (TD 9223) 39, 591 Regulations:

26 CFR 1.79–1, amended; 1.83–3, amended; 1.402(a)–1, amended; value of life insurance contracts when distributed from a qualified retirement plan (TD 9223) 39, 591 26 CFR 1.408A–4, amended; 1.408A–4T, added; converting an IRA annuity to a Roth IRA (TD 9220) 39, 596 26 CFR 1.411(d)–3, revised; 1.411(a)–4, (d)–4, amended; 54.4980F–1, amended; section 411(d)(6) protected benefits (TD 9219) 38, 538 Settlement initiative to resolve certain tax transactions (Ann 80)

46, 967 Stocks, disallowance of deduction for reacquisition payments,

dividends paid by corporation not maintaining employee stock ownership plan (ESOP) (REG–133578–05) 39, 610