EMPLOYEE PLANS—Cont.

Nonqualified deferred compensation plans:

Application of section 409A, correction to TD 9321 (Ann 68)

32, 348 ; additional correction to TD 9321 (Ann 78) 38, 663 Transition relief and additional guidance on the application of

section 409A (Notice 78) 41, 780 Proposed Regulations:

26 CFR 1.72–15, amended; 1.105–4, –6, removed; 1.106–1, amended; 1.401–1, amended; 1.402(a)–1, amended; 1.402(c)–2, amended; 1.403(a)–1, amended; 1.403(b)–6, amended; medical and accident insurance benefits under qualified plans (REG–148393–06) 39, 714 ; correction (Ann 98) 43, 896 26 CFR 1.125–0, –1, –2, –5, –6, –7, added; employee benefits – cafeteria plans (REG–142695–05) 39, 681 ; change in hearing location (Ann 91) 42, 857 26 CFR 1.430(f)–1, added; 1.436–1, added; benefit restrictions for underfunded pension plans (REG–113891–07) 42, 821 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 Section 401(a), pre-approved plans, defined contribution

plans, temporary stop in accepting applications beginning December 18, 2007 (Ann 90) 42, 856 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

2007–44 I.R.B. vi October 29, 2007