EMPLOYEE PLANS—Cont.

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 26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements under section 6039 (REG–103146–08) 37, 701 ; hearing scheduled (Ann 102) 43, 1011 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 Reasonable good faith interpretation of required minimum dis tribution rules by governmental plans (REG–142040–07) 34, 451 Regulations:

26 CFR 1.408A–4, amended; 1.408–4T, removed; converting an IRA annuity to a Roth IRA (TD 9418) 38, 713 26 CFR 1.430(h)(3)–1, –2, added; 1.431(c)(6)–1, added; mortality tables for determining present value (TD 9419) 40, 790 Stocks, information reporting requirements for statutory stock

options (REG–103146–08) 37, 701 ; hearing scheduled (Ann 102) 43, 1011 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32 Transition relief, funding, expanding availability (Notice 73) 38,

717 Trusts, qualification, Puerto Rico (RR 40) 30, 166