Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2008-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice to participants of consequences of failing to defer re ceipt of distributions (REG–107318–08) 45, 1131 Qualification, plan sponsorship (RR 45) 34, 403 Remedial amendment period (Notice 108) 50, 1275 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 26 CFR 54.9801–1, –2, amended; 54.9811–1, added; 54.9811–1T, removed; 54.9831–1, amended; final rules for group health plans and health insurance issuers under the Newborns’ and Mothers’ Health Protection Act (TD 9427) 47, 1179 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
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