EMPLOYEE PLANS

Determination letters, issuing procedures (RP 6) 1, 204 Disaster relief, expanded postponement of deadlines for certain

acts under section 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 20) 10, 560 Full funding limitations, weighted average interest rate for:

January 2006 (Notice 8) 5, 386 February 2006 (Notice 19) 9, 539 March 2006 (Notice 32) 13, 677 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