EMPLOYEE PLANS

REG–100464–08, page 313. Proposed regulations under section 411(b)(1) of the Code provide guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) in cases where plan benefits are determined on the basis of the greatest of two or more separate formulas. A public hearing is scheduled for October 15, 2008.

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Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 321. Finding Lists begin on page ii.