EMPLOYEE PLANS—Cont.

Letter rulings and determination letters, areas from which Asso ciates Chief Counsel and Division Counsel will not issue (RP 61) 37, 507 Mortality tables for determining current liability (REG–124988–05) 51, 1186 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; 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 26 CFR 1.412(1)(7)–1, added; updated mortality tables for determining current liability (REG–124988–05) 51, 1186 Qualified retirement plans:

Covered compensation tables for 2006, permitted disparity

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

66. 37, 509 Distributions, loans, Katrina Emergency Tax Relief Act

(KETRA) (Notice 92) 51, 1165 Extensions, plan amendments, retroactive annuity starting

date (Notice 95) 51, 1172 Limitations on benefits and contributions:

Cost-of-living adjustments, 2006 (Notice 75) 45, 929 Grandfather rule, section 415 (Notice 87) 50, 1097 Guidance (REG–130241–04) 27, 18 Profit-sharing plan, retiree health accounts (RR 55) 33, 284 Remedial amendment period (Notice 101) 52, 1219 Retroactive payment of benefits, multiemployer plan (RP 76)

50, 1139 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

December 27, 2005 vi 2005–52 I.R.B.