EMPLOYEE PLANS

Affordable Care Act, nondiscrimination provisions applicable to

insured group health plans (Notice 1) 2, 259 Cash balance plans and other hybrid defined benefit pension

plans, correction to TD 9505 (Ann 10) 7, 499 ; correction to REG–132554–08 (Ann 11) 7, 500 Determination letters, issuing procedures (RP 6) 1, 195 Full funding limitations, weighted average interest rates, seg ment rates for:

January 2011 (Notice 7) 5, 437 February 2011 (Notice 13) 9, 529 Guidance under section 162(m)(6) (Notice 2) 2, 260 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 111 Associate Chief Counsel (International) (RP 7) 1, 233 And general information letters, procedures (RP 4) 1, 123 User fees, request for letter rulings (RP 8) 1, 237 ; correction

(Ann 8) 5, 446 Proposed Regulations:

26 CFR 1.411(b)(5)–1, revised; hybrid retirement plans; correction to REG–132554–08 (Ann 11) 7, 500 Qualified plans:

Covered compensation tables, permitted disparity (RR 3) 4,

326, correction (Ann 16) 7, 500 Group trusts (RR 1) 2, 251 Minimum funding requirements relief (Notice 3) 2, 263 Regulations:

26 CFR 1.411(b)(5)–1, revised, hybrid retirement plans; correction to TD 9505 (Ann 10) 7, 499 Technical advice to IRS employees (RP 5) 1, 167