EMPLOYEE PLANS—Cont.

Mortality tables for single sum distributions (RR 67) 48, 1047 Nonexempt employees’ trusts, income and employment tax con sequences (RR 48) 30, 129 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 Extension of transition relief (Notice 86) 46, 990 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:

Limitations on benefits and contributions, cost-of-living ad justments, 2008 (Notice 87) 45, 966 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

November 26, 2007 vi 2007–48 I.R.B.