EMPLOYEE PLANS

Asset valuation, funding (Notice 22) 14, 741 Calculation of amount includible in income under section 409A,

correction to REG–148326–05 (Ann 14) 11, 703 COBRA continuation coverage (Notice 27) 16, 838 Contributions, automatic contribution arrangements (TD 9447)

12, 694 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 March 2009 (Notice 20) 12, 711 April 2009 (Notice 39) 18, 902 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 Multiemployer plans:

Funding (Notice 31) 16, 856 WRERA, funding (Notice 42) 20, 1011 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 ; correction (Ann 15) 11,

703