EXCISE TAX—Cont.

Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP 1) 1, 1 Proposed Regulations:

26 CFR 1.430(a)–1, (j)–1, added; 54.4971(c)–1, added; determination of minimum required pension contributions (REG–108508–08) 19, 923 Qualified retirement plans, determination of minimum required

pension contributions (REG–108508–08) 19, 923 Regulations:

26 CFR 1.501(c)(3)–1, amended; 53.4958–2, amended; standards for recognition of tax-exempt status if private benefit exists or if an applicable tax-exempt organization has engaged in excess benefit transaction(s) (TD 9390) 18, 855 Supplemental health insurance, HIPAA (Notice 23) 7, 433 Tax-exempt status, standards for recognition if private benefit ex ists or if applicable tax-exempt organization engaged in excess benefit transaction(s) (TD 9390) 18, 855 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Voluntary compliance program for foreign insurers and reinsur ers subject to insurance excise tax imposed by section 4371 (Ann 18) 12, 667