EMPLOYEE PLANS—Cont.

Mortality tables for:

Determining current liability, updated (TD 9310) 9, 601 Determining present value (REG–143601–06) 24, 1398 Plan-specific substitute mortality tables (RP 37) 25, 1433 Nonbank trustees and nonbank custodians, approval list (Ann 47)

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

26 CFR 1.430(h)(3)–1, –2, added; 1.431(c)(6)–1, added; mortality tables for determining present value (REG–143601–06) 24, 1398 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 ; correction (Ann 57) 24, 1418 ; additional correction (Ann 58) 25, 1448 Normal retirement age (TD 9325) 24, 1386 Pension plans, in-service distributions (Notice 8) 3, 276 Remedial amendment period (Notice 3) 2, 255 Section 401(k), safe harbor plan, Roth contribution (Ann 59)

25, 1448 Regulations:

26 CFR 1.401(a)–1, amended; 1.411(d)–4, amended; distributions from a pension plan upon attainment of normal retirement age (TD 9325) 24, 1386 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 ; correction (Ann 57) 24, 1418 ; additional correction (Ann 58) 25, 1448 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

2007–26 I.R.B. vii June 25, 2007