EMPLOYEE PLANS—Cont.

Regulations:

26 CFR 1.402(c)–2, revised; 1.409(p)–1, added; prohibited allocations of securities in an S corporation (TD 9302) 5, 382 26 CFR 1.412(l)(7)–1, added; updated mortality tables for determining current liability (TD 9310) 9, 601 26 CFR 54.9801–1, –2, amended; 54.9802–2, added; 54.9831–1, amended; exception to the HIPAA nondiscrimination requirements for certain grandfathered church plans (TD 9299) 6, 460 26 CFR 54.9802–1, revised; 54.9802–1T, removed; nondiscrimination and wellness programs in health coverage in the group market (TD 9298) 6, 434 ; correction (Ann 32) 11, 734 Technical advice to IRS employees (RP 5) 1, 161