EMPLOYEE PLANS

Accrual rule for defined benefit plans under section 411(b)(1)(B),

application (REG–100464–08) 32, 313 Application of section 457(f) to certain arrangements regarding

part-year compensation (Notice 62) 29, 130 Closing agreements, Employee Plans Compliance Resolution

System (EPCRS) (RP 50) 35, 464 Definition of “outside director” (RR 32) 27, 6 Employee stock purchase plans, rules (REG–106251–08) 39,

774 Full funding limitations, weighted average interest rates, seg ment rates for:

July 2008 (Notice 65) 30, 182 August 2008 (Notice 69) 34, 419 September 2008 (Notice 75) 38, 719 Individual Retirement Accounts (IRAs), converting amounts to

Roth IRAs (TD 9418) 38, 713 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 1.421–1, amended; 1.422–2, –5, amended; 1.423–1, –2, revised; employee stock purchase plans under section 423 (REG–106251–08) 39, 774 26 CFR 1.432; multiemployer plan funding guidance, hearing scheduled for REG–151135–07 (Ann 64) 28, 114 ; correction (Ann 71) 32, 321