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Abbreviations

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2014-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Proposed rules to clarify length of reasonable and bona fide

employment-based orientation period, consistent with the 90day waiting period limitation (REG–122706–12) 11, 647 Qualification, determination letters (RP 6) 1, 198 Qualified plans:

Discrimination (Notice 5) 2, 276 Opinion letters (Ann 4) 7, 523 Determination Letters (RP 19) 10, 619 Qualified retirement plans covered compensation, permitted dis parity (RR 3) 2, 259 Regulations:

26 CFR 54.9815–2708, amended; REG–122706–12) 11, 647 Removal of the Qualified Payment Card Agent Program (REG–

163195–05) 15, 930 Request for Information Regarding Provider Non-Discrimination

(REG–108641–14) 15, 928 Rulings and determination letters, user fees (RP 8) 1, 242 Technical advice memorandum or TAM (RP 2) 1, 90 Technical advice procedures (RP 5) 1, 169 Full funding limitations, weighted average interest rates, segment

rates for:

January 2014 (Notice 8) 5, 452 Weighted average interest rates

Segment rates for February 2014 (Notice 13) 10, 616 Segment rates for March 2014 (Notice 16) 14, 920

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▸Contents — Internal Revenue Bulletin 2014-15
Internal Revenue Bulletin 2014-15

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