EMPLOYEE PLANS—Cont.

Proposed Regulations:

20 CFR 901.0, .1, .10, .11, .12, .20, .31, .32, .47, amended; 901.12, removed; 901.13, redesignated as 901.12; 901.72, added; performance of actuarial services under the Employee Retirement Income Security Act of 1974 (REG–159704–03) 46, 632 26 CFR 54.9802–3, added; interim final rules for section 101 through 103 of the Genetic Information Nondiscrimination Act (REG-123829–08) 48, 719 Qualifications:

Cumulative list of changes in plan qualification requirements,

2009 (Notice 98) 52, 974 Extension of deadline to adopt certain retirement plan amend ments (Notice 97) 52, 972 Qualified plans:

Accumulated and unused paid time off (RR 31) 39, 395 Automatic increases (RR 30) 39, 391 Covered compensation tables, permitted disparity (RR 40) 52,

942 Eligible combined plans (Notice 71) 35, 262 Eligible rollover distributions, safe harbor explanations (No tice 68) 39, 423 Post serverance contributions (RR 32) 39, 398 Reasonable good faith interpretation of required minimum

distribution rules by governmental plans (TD 9459) 41, 480 Remedial amendment period, section 403(b) plans (Ann 89)

52, 1009 Required minimum distributions for 2009, waiver (Notice 82)

41, 491 Sample amendments for section 401(k) plan (Notice 65) 39,

418 Sample amendments for SIMPLE IRA plans (Notice 67) 39,

413 Under SIMPLE IRA plans (Notice 66) 39, 420 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 (TD 9459) 41, 480 26 CFR 1.411(d)–3, amended; 54.4980F–1, amended; notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual (TD 9472) 51, 850 26 CFR 1.421–1, revised; 1.422–2, –5, revised; 1.423–1, –2, revised; 1.424–1, revised; employer stock purchase plans (TD 9471) 49, 722 26 CFR 1.430(d)–1, (f)–1, (g)–1, (h)(2)–1, (i)–1, added; 1.436–0, –1, added; 602.101, amended; measurement of assets and liabilities for pension funding purposes, benefit restrictions for underfunded pension plans (TD 9467) 50, 760 26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements for statutory stock options (TD 9470) 49, 738 26 CFR 54.9801–1, –2, amended; 54.9802–1, amended; 54.9831–1, amended; 54.9802–3T, added; internal final

December 28, 2009 v 2009–52 I.R.B.