EMPLOYEE PLANS—Cont.

26 CFR 54.9815–1251T, added; rules relating to status as grandfathered health plans for group health plans and health insurance coverage (REG–118412–10) 29, 85 26 CFR 54.9815–2704, –2711, –2712, –2719A, added; requirements for group health plans and health insurance issuers under the Patient Protection and Affordable Care Act relating to preexisting condition exclusions, lifetime and annual limits, rescissions, and patient protections (REG–120399–99) 32, 239 26 CFR 54.9815–2713, added; rules relating to coverage of preventive health services (REG–120391–10) 35, 310 26 CFR 54.9815–2719, added; rules relating to internal claims and appeals and external review processes (REG–125592–10) 43, 556 Qualified plans:

Alternative amortization schedules for single-employer plans

under PRA 2010 (Notice 55) 33, 253 Cumulative list of changes in plan qualification requirements,

2010 (Notice 90) 52, 909 Minimum funding requirements:

For certain retirement plans (Notice 77) 51, 851 For multiemployer defined benefit plans (Notice 83) 51,

862 Special funding rules for multiemployer plans under PRA

2010 (Notice 56) 33, 254 Revised regulations concerning section 403(b) tax-sheltered an nuity contracts, correction to TD 9340 (Ann 83) 50, 848 Rules relating to coverage of preventive health services (TD

9493. 35, 273 ; (REG–120391–10) 35, 310 Rules relating to internal claims and appeals and external review

processes (TD 9494) 43, 500 ; (REG–125592–10) 43, 556 Rules relating to preexisting condition exclusions, lifetime and

annual limits, rescissions, and patient protections (TD 9491) 32, 186 ; (REG–120399–99) 32, 239 Regulations:

26 CFR 1.403(b)–4, –6, –7, –10, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts; correction to TD 9340 (Ann 83) 50, 848 26 CFR 1.411(a)(13)–1, added; 1.411(b0(5)–1, added; cash balance plans and other hybrid defined benefit pension plans (TD 9505) 48, 755 26 CFR 1.6033–5, added; 1.6033–5T, removed; 53.4965–1 thru –9, added; 53.6071–1, revised; 53.6071–1T(g) & (h), removed; 54.6011–1, revised; 54.6011–1T(c) & (d), removed; 301.6011(g)–1, added; 301.6033–5, added; 301.6033–5T, removed; 602.101, amended; excise taxes on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to prohibited tax shelter transactions, requirement of return and time for filing (TD 9492) 33, 242 26 CFR 54.9801–2, –3, amended; 54.9815–2704T, –2711T, –2712T, added; –2719AT, added; 602.101(b), amended; requirements for group health plans and health insurance issuers under the Patient Protection and Affordable Care Act relating to preexisting condition exclusions, lifetime

2010–52 I.R.B. v December 27, 2010