EMPLOYEE PLANS—Cont.

Master and prototype (M&P) and volume submitter (VS) plans,

EGTRRA opinion and advisory letters (Ann 23) 14, 731 Mortality tables, disability (Notice 29) 12, 637 Multiemployer plan funding guidance (REG–151135–07) 16,

815 Pension plan amendments, notice requirements, significantly re ducing rate of future benefit accrual (REG–110136–07) 17, 838 Performance-based compensation (RR 13) 10, 518 Proposed Regulations:

26 CFR 401, 402, 411, 414, and 4979; automatic contribution arrangements, hearing for REG–133300–07 (Ann 34) 17, 849 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 1.411(d)–3, amended; 54.4980F–1, amended; notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual (REG–110136–07) 17, 838 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 26 CFR 1.432(a)–1, (b)–1, added; multiemployer plan funding guidance (REG–151135–07) 16, 815 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