EMPLOYEE PLANS

Determination letters, issuing procedures (RP 6) 1, 189 Full funding limitations, weighted average interest rates, seg ments rates for:

January 2009 (Notice 2) 4, 344 February 2009 (Notice 16) 8, 572 Interim guidance under section 457A relating to deferred com pensation of nonqualified entities (Notice 8) 4, 347 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 107 Associate Chief Counsel (International) (RP 7) 1, 226 And general information letters, procedures (RP 4) 1, 118 User fees, request for letter rulings (RP 8) 1, 229 Penalties:

Categories of tax returns and claims for refund, tax return

preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 Qualified retirement plans:

Covered compensation tables, permitted disparity (RR 2) 2,

245 Required minimum distributions (RMDs) (Notice 9) 5, 419 Section 403(b) plans, written plan requirement (Notice 3) 2,

250 Regulations:

26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, revised; 1.6696–1, revised; 54.6060–1, added; 54.6107–1, added; 54.6109–1, added; 54.6694–1 thru –4, added; 54.6695–1, added; 54.6696–1, added; 54.7701–1, added; tax return pre