EMPLOYEE PLANS

Accommodations for nonprofit organizations with religious ob jections to providing contraceptive services (TD 9624) 31, 86 Credit for employee health insurance expenses of small employ ers (REG–113792–13) 38, 211 Employee retirement benefit plan returns required on magnetic

media (REG–111837–13) 39, 266 Exemption for religious employers from the requirement to pro vide coverage for contraceptive services (TD 9624) 31, 86 Limitations on benefits and contributions:

Cost-of-living adjustments (Notice 73) 49, 598 Proposed Regulations:

26 CFR 1.45R–1 through 1.45R–5 added (tax credit for employee health insurance expenses of small employers) (REG–113792–13) 38, 211 26 CFR 1.415(c)–2(g)(9) and (h) added (treatment of income from Indian fishing rights-related activity as compensation) (REG–120927–13) 49, 618 26 CFR 301.6057–3 added; 301.6058–2 added; 301.6059–2 added (employee retirement benefit plan returns required on magnetic media) (REG–111837–13) 39, 266 Qualifications (Notice 84) 52, 822 Qualified plans, determination letters (Ann 37) 34, 155 Qualified plans, in-plan Roth rollovers (Notice 74) 52, 819 Qualified plans, mortality tables (Notice 49) 32, 127 Reduction or suspension of safe harbor contributions (TD 9641)

50, 622 Regulations:

26 CFR 1.401(k)–0 amended; 1.401(k)–3 amended; 1.401(m)–0 amended; 1.401(m)–3 amended (reduction or suspension of safe harbor contributions) (TD 9641) 50, 622 26 CFR 54.9815–2713 added (certain preventive services under the ACA) (TD 9624) 31, 86 26 CFR 54.9815–2713A added (certain preventive services under the ACA) (TD 9624) 31, 86 26 CFR 301.6103 amended (disclosure of return information) (TD 9628) 36, 169