EMPLOYEE PLANS

Determination letters, issuing procedures (RP 6) 1, 197 Full funding limitations, weighted average interest rates, seg ment rates for:

January 2012 (Notice 10) 5, 343 February 2012 (Notice 16) 9, 498 March 2012 (Notice 24) 13, 578 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 113 Associate Chief Counsel (International) (RP 7) 1, 232 And general information letters, procedures (RP 4) 1, 125 User fees, request for letter rulings (RP 8) 1, 235 ; correction

(Ann 7) 6, 367 Longevity annuity contracts (REG–115809–11) 13, 598 Modifications to minimum present value requirements for par tial annuity distribution options under defined benefit pension plans (REG–110980–10) 13, 581 Proposed Regulations:

26 CFR 1.401(a)(9)–5, –6, amended; 1.403(b)–6, amended; 1.408–8, amended; 1.408A–6, amended; 1.6047–2, added; longevity annuity contracts (REG–115809–11) 13, 598 26 CFR 1.417(e)–1, amended; modifications to minimum present value requirements for partial annuity distribution options under defined benefit pension plans (REG–110980–10) 13, 581 Qualified plans:

Accrued benefits (RR 4) 8, 386 Determination letters (Ann 3) 4, 335 Group trusts (Notice 6) 3, 293 Qualified joint and survivors annuities (RR 3) 8, 383