EMPLOYEE PLANS

Application of section 457(f) to certain arrangements regarding

part-year compensation (Notice 62) 29, 130 Definition of “outside director” (RR 32) 27, 6 Full funding limitations, weighted average interest rates, seg ment rates for:

July 2008 (Notice 65) 30, 182 August 2008 (Notice 69) 34, 419 Mortality tables for determining present value (REG–100464–08) 32, 313 Multiemployer plan funding guidance, hearing scheduled for

REG–151135–07 (Ann 64) 28, 114 ; correction (Ann 71) 32, 321 Proposed Regulations:

26 CFR 1.401(a)(9)–1, –6, amended; 1.403(b)–6, amended; reasonable good faith interpretation of required minimum distribution rules by governmental plans (REG–142040–07) 34, 451 26 CFR 1.411(b)–1, amended; accrual rules for defined benefit plans (REG–100464–08) 32, 313 26 CFR 1.432; multiemployer plan funding guidance, hearing scheduled for REG–151135–07 (Ann 64) 28, 114 ; correction (Ann 71) 32, 321 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0, –1, –2, revised; 1.6694–3, –4, amended; 1.6695–1, revised; 1.6695–2, amended; 1.6696–1, revised; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 Qualified retirement plans, qualification, plan sponsorship (RR

45. 34, 403