EMPLOYEE PLANS—Cont.

amended; medical and accident insurance benefits under qualified plans (REG–148393–06) 39, 714 26 CFR 1.125–0, –1, –2, –5, –6, –7, added; employee benefits

• cafeteria plans (REG–142695–05) 39, 681 26 CFR 1.430(h)(3)–2, amended; mortality tables for determining present value, correction to REG–143601–06 (Ann

71. 33, 372 26 CFR 1.6033–5, added; 53.4965–1 thru –9, added; 53.6071–1, amended; 54.6011–1, amended; 301.6011(g)–1, added; 301.6033–5, added; excise taxes on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to prohibited tax shelter transactions, requirement of return and time for filing (REG–142039–06; REG–139268–06) 34, 415 Qualified retirement plans:

Pension plans, normal retirement age (Notice 69) 35, 468 Pre-approved defined benefit plans, GUST amendments (Ann

61. 28, 84 Regulations:

26 CFR 1.402(b)–1, amended; 1.402(g)(3)–1, added; 1.402A–1, revised; 1.403(b)–0, added; 1.403(b)–1, –2, –3, revised; 1.403(b)–4 thru –11, added; 1.403(d)–1, removed; 1.414(c)–5 redesignated as 1.414(c)–6; new 1.414(c)–5, added; 602.101, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts (TD 9340) 36, 487 26 CFR 1.408–2(e)(8), revised; 1.408–2T, removed; deemed IRAs in governmental plans/qualified nonbank trustee rules (TD 9331) 32, 298 26 CFR 1.409A–1, –2, –3, –6, amended; application of section 409A to nonqualified deferred compensation plans; correction to TD 9321 (Ann 78) 38, 663 26 CFR 1.6033–5T, added; 301.6033–5T, added; disclosure requirements with respect to prohibited tax shelter transactions (TD 9335) 34, 380 26 CFR 53.6011–1, amended; 53.6071–1, amended; 53.6071–1T, added; 54.6011–1, –1T, amended; requirement of return and time for filing (TD 9334) 34, 382 Requirement of return and time for filing with respect to section

4965 taxes (TD 9334) 34, 382 ; (REG–142039–06) 34, 415 ; (REG–139268–06) 34, 415 Tax-sheltered annuities, section 403(b) contracts (TD 9340) 36,

487 Terminations and partial terminations, turnover of employees,

presumption (RR 43) 28, 45 Use of qualified plan amounts to pay health insurance premiums

(REG–148393–06) 39, 714