EMPLOYEE PLANS

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

application (REG–100464–08) 32, 313 Amortization period, extension (RP 67) 48, 1211 Application of section 457(f) to certain arrangements regarding

part-year compensation (Notice 62) 29, 130 Calculation of amount includible in income under section 409A

(REG–148326–05) 51, 1325 Closing agreements, Employee Plans Compliance Resolution

System (EPCRS) (RP 50) 35, 464 Contributions, limitations on benefits and contributions, cost-of living adjustments (Notice 102) 45, 1106 Corrections of failures to comply with the requirements of sec tion 409A (Notice 113) 51, 1305 Definition of “outside director” (RR 32) 27, 6 Determination letters, staggered remedial amendment period (RP

56. 40, 826 Disaster relief, Hurricane Ike (Notice 87) 42, 930 Employee stock purchase plans, rules (REG–106251–08) 39,

774 ; hearing scheduled (Ann 121) 50, 1296 Executive compensation, guidance for sections 162(m)(5) and

280G(e) (Notice 94) 44, 1070 Fast Track Settlement (FTS):

For SB/SE taxpayers, expedite case resolution (Ann 110) 48,

1224 For TE/GE taxpayers, early and timely settlements (Ann 105)

48, 1219 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 October 2008 (Notice 93) 43, 1002