EMPLOYEE PLANS

Determination letters, issuing procedures (RP 6) 1, 204 Full funding limitations, weighted average interest rate for:

January 2006 (Notice 8) 5, 386 February 2006 (Notice 19) 9, 539 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 122 Associate Chief Counsel (International) (RP 7) 1, 242 And information letters, procedures (RP 4) 1, 132 User fees, request for letter rulings (RP 8) 1, 245 Proposed regulations:

26 CFR 1.402(g)–1, amended; 1.402A–1, –2, added; 1.403(b)–2, –3, –5, –7, amended; 1.408A–10, added; designated Roth accounts under section 402A (REG–146459–05) 8, 504 Regulations:

26 CFR 1.401(k)–0, –2, –6, amended; 1.401(k)–1(f), revised; 1.401(m)–0, –2, –5, amended; 602.101, amended; designated Roth contributions to cash or deferred arrangements under section 401(k) (TD 9237) 6, 394 Roth IRAs:

Designated Roth contributions to cash or deferred arrange ments under section 401(k) (TD 9237) 6, 394 Distributions of designated Roth contributions (REG–146459–05) 8, 504 Reporting requirements, fair market value, Roth IRA conver sion (RP 13) 3, 315 Technical advice to IRS employees (RP 5) 1, 174