EMPLOYEE PLANS

Additional Permitted Election Changes for Health Coverage

under § 125 Cafeteria Plans (Notice 55) 41, 672 Cash balance plans and other hybrid defined benefit pension

plans (TD 9693) 41, 596 Group Trusts (RR 24) 37, 529 Individual Retirement Account Rollover Limitations (REG–

209459–78) 31, 253 Longevity Annuity Contracts (TD 9673) 30, 212 212 Proposed Regulations:

26 CFR 408, Individual Retirement Accounts (REG–209459– 78) 31, 253 Qualified Plans

Rollovers (Notice 54) 41, 670 Regulations:

26 CFR 54.9815–2708, as amended (TD 9671) 29, 174 26 CFR 1.401(a)(9)–5, amended; 1.401(a)(9)–6, amended; 1.403(b)–6, amended; 1.408–8, amended; 1.408A–6, amended; 1.6047–2, added (TD 9673) 30, 212 26 CFR 1.411(a)(13)–1, amended (TD 9693); 26 CFR 1.411(b)–1, amended (TD 9693); 26 CFR 1.411(b)(5)–1, amended (TD 9693) 41, 596 26 CFR 1.162–31, added (REG–106796–12 TD 9694) 41, 626 26 CFR 301.6057–3 added, 301.6058–2 added, 301.6059–2 added (TD 9695) 42, 707 Requirement to File Certain Employee Benefit Statements, No tices and Reports Electronically with the Internal Revenue Service (TD 9695) 42, 707 Rules relating to 90 day waiting period limitation (TD 9671) 29,

174 The $500,000 deduction limitation for remuneration provided by

certain health insurance providers (REG–106796–12) (TD 9694) 41, 626 Weighted average interest rates

Segment rates for June 2014 (Notice 41) 27, 97 Segment rates for July 2014 (Notice 43) 31, 249 Segment rates for August 2014 (Notice 48) 36, 523 Segment rates for September 2014 (Notice 50) 40, 590

Bulletin No. 2014–42 v October 14, 2014