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Abbreviations›Rev. Rul. 2008-3, 2008-2 I.R.B. 249

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2008-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Proposed Regulations:

26 CFR 1.401(a)(35)–1, added; diversification requirements for certain defined contribution plans and to publicly traded employer securities (REG–136701–07) 11, 616 26 CFR 1.411(a)(13)–1, added; 1.411(b)(5)–1, added; hybrid retirement plans (REG–104946–07) 11, 596 26 CFR 1.430; 1.436; benefit restrictions for underfunded pension plans, hearing for REG–113891–07 (Ann 4) 2, 269 26 CFR 1.430(d)–1, added; 1.430(g)–1, added; 1.430(h)(2)–1, added; 1.430(i)–1, added; measurement of assets and liabilities for pension funding purposes (REG–139236–07) 9, 491 Qualified retirement plans:

Distributions (Notice 30) 12, 638 Hybrid retirement plans (REG–104946–07) 11, 596 Stocks, statutory stock options, information reporting require ments (Notice 8) 3, 276 Supplemental health insurance, HIPAA (Notice 23) 7, 433 Technical advice to IRS employees (RP 5) 1, 164 Transitional guidance for new funding rules and funding-related

benefits limitations under PPA ’06, uniform effective date (Notice 21) 7, 431

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▸Contents — Internal Revenue Bulletin 2008-13

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