EMPLOYEE PLANS—Cont.

Mortality tables for determining current liability, updated (TD

9310. 9, 601 Nonbank trustees and nonbank custodians, approval list (Ann 47)

20, 1260 Nonqualified deferred compensation plans, application of sec tion 409A (TD 9321) 19, 1123 Qualified retirement plans:

Defined benefit pension plans:

Cash balance and other hybrid plans (Notice 6) 3, 272 Permitted benefits (Notice 14) 7, 501 Designated Roth accounts under section 402A (TD 9324) 22,

1302 Distribution issues, multiple issues (Notice 7) 5, 395 Limitations on benefits and contributions under qualified

plans (TD 9319) 18, 1041 Pension plans, in-service distributions (Notice 8) 3, 276 Remedial amendment period (Notice 3) 2, 255 Regulations:

26 CFR 1.401(a)–2(b), revised; 1.401(a)(9)–5, revised; 1.401(k)–1, amended; 1.402(c)–2, revised; 1.415–1 thru –10, removed; 1.415(a)–1, added; 1.415(b)–1, –2, added; 1.415(c)–1, –2, added; 1.415(d)–1, added; 1.415(f)–1, added; 1.415(g)–1, added; 1.415(j)–1, added; 1.416–1, amended; 1.457–4, –5, –6, –10, amended; 11.415(c)(4)–1, removed; limitations on benefits and contributions under qualified plans (TD 9319) 18, 1041 26 CFR 1.401(k)–0, –1(f), amended; 1.402(g)–1, amended; 1.402A–1, –2, added; 1.408A–10, added; 602.101, amended; designated Roth accounts under section 402A (TD 9324) 22, 1302 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 1.409A–0 thru –6, added; application of section 409A to nonqualified deferred compensation plans (TD 9321) 19, 1123 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