EMPLOYEE PLANS

Determination letters, issuing procedures (RP 6) 1, 197 Employer-sponsored health plan, minimum value (Notice 31) 20,

906 Fees on health insurance policies and self-insured health plans

for the Patient-Centered Outcomes Research Trust Fund (REG–136008–11) 19, 881 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 April 2012 (Notice 28) 17, 850 May 2012 (Notice 36) 22, 962 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