EMPLOYEE PLANS — Internal Revenue Bulletin 2007-13

Corporations, prohibited allocations of securities in an S corpo ration (TD 9302) 5, 382 Definition of party and allocation of net income or proceeds for

purposes of section 4965 (Notice 18) 9, 608 Determination letters, issuing procedures (RP 6) 1, 189 Full funding limitations, weighted average interest rate for:

January 2007 (Notice 12) 5, 409 February 2007 (Notice 20) 9, 610 March 2007 (Notice 27) 13, 814 Health Insurance Portability and Accountability Act of 1996

(HIPAA):

Health plan nondiscrimination requirements:

For certain grandfathered church plans (TD 9299) 6, 460 For group health plans (TD 9298) 6, 434 ; correction (Ann

11, 734 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 108 Associate Chief Counsel (International) (RP 7) 1, 227 And general information letters, procedures (RP 4) 1, 118 User fees, request for letter rulings (RP 8) 1, 230 Mortality tables for determining current liability, updated (TD

9, 601 Qualified retirement plans:

Defined benefit pension plans:

Cash balance and other hybrid plans (Notice 6) 3, 272 Permitted benefits (Notice 14) 7, 501 Distribution issues, multiple issues (Notice 7) 5, 395 Pension plans, in-service distributions (Notice 8) 3, 276 Remedial amendment period (Notice 3) 2, 255