EMPLOYEE PLANS—Cont.

November 2008 (Notice 105) 48, 1208 December 2008 (Notice 112) 51, 1301 Individual Retirement Accounts (IRAs), converting amounts to

Roth IRAs (TD 9418) 38, 713 Letter rulings, nonqualified deferred compensation, no-rule areas

(RP 61) 42, 934 Minimum hospital length-of-stay for mothers and newborns (TD

9427. 47, 1179 Mortality tables:

Determining present value (TD 9419) 40, 790 Procedures for obtaining approval to use plan-specific substi tute mortality tables (RP 62) 42, 935 Updated static mortality tables for the years 2009 through

2013 (Notice 85) 42, 905 Multiemployer plan funding guidance, hearing scheduled for

REG–151135–07 (Ann 64) 28, 114 ; correction (Ann 71) 32, 321 Prohibition against discrimination under group health plan based

on genetic information, request for comments (Ann 107) 46, 1162 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 1.401(a)–13, –20, amended; 1.402(f)–1, amended; 1.411(a)–11, amended; 1.417(e)–1, amended; notice to participants of consequences of failing to defer receipt of qualified retirement plan distributions, expansion of applicable election period and period for notices (REG–107318–08) 45, 1131 26 CFR 1.409A–0, amended; 1.409A–4, added; further guidance on the application of section 409A to nonqualified deferred compensation plans (REG–148326–05) 51, 1325 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 ; hearing scheduled (Ann 121) 50, 1296 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:

Distributions for governmental plans, normal retirement age

(Notice 98) 44, 1080

2008–52 I.R.B. vi December 29, 2008