EMPLOYEE PLANS

Notice 2007–94, page 1179. Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007–44, 2007–28 I.R.B. 54, pertaining to the statutory, regulatory, and guidance changes needed for certain requests to the Service for opinion, advisory, and determination letters for the 12–month period beginning February 1, 2008.

Rev. Proc. 2007–71, page 1184. Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy certain requirements for a definite written program for certain tax-sheltered annuities under section 403(b) of the Code. This revenue procedure also provides additional relief for certain section 403(b) tax-sheltered annuity contracts.

Finding Lists begin on page ii.