EMPLOYEE PLANS—Cont.

Individual retirement accounts (IRAs), deemed IRAs in govern mental plans/qualified nonbank trustee rules (TD 9331) 32, 298 Insurance:

Section 402(l) of the Code (Notice 99) 52, 1243 Interest rate yields for August 2007, targeted segments (Notice 81) 44, 899 Mortality tables for:

Determining present value, correction to REG–143601–06

(Ann 71) 33, 372 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 1.401(k)–0 thru –3, –6, amended; 1.401(m)–0 thru –3, amended; 1.402(c)–2, amended; 1.411(a)–4, amended; 1.414(w)–1, added; 54.4979–1, amended; automatic contribution agreements (REG–133300–07) 49, 1140 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 Qualification:

Remedial amendment period (Notice 94) 51, 1179 Section 403(b) model amendments (RP 71) 51, 1184 Qualified retirement plans:

Covered compensation tables for 2008, permitted disparity

(RR 71) 50, 1155 Limitations on benefits and contributions, cost-of-living ad justments, 2008 (Notice 87) 45, 966 Pension plans, normal retirement age (Notice 69) 35, 468

December 26, 2007 vi 2007–52 I.R.B.