EMPLOYEE PLANS—Cont.

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 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 Reporting and withholding requirements under section 409A for

calendar year 2007 (Notice 89) 46, 998 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 ; correction (Ann 98) 43, 896 Welfare benefit funds:

Employer’s deduction (RR 65) 45, 949 Post-retirement benefits (Notice 84) 45, 963