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 Excepted benefits Group Trusts (RR 24) 37, 529 Individual Retirement Account Rollover Limitations (REG–

209459–78) 31, 253 Individual Retirement Plans Rollovers (Ann 32) 48, 907 Limitations on benefits and contributions

Cost-of-living adjustments (Notice 70) 48, 905 Longevity Annuity Contracts (TD 9673) 30, 212 Proposed Regulations:

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

Rollovers (Notice 54) 41, 670 Nondiscrimination (Notice 66) 46, 820 Minimum Funding Requirements (Notice 53) 43, 737 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 26 CFR 54.9831–1 is amended (TD 9697) 43, 729 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

Bulletin No. 2014–48 v November 24, 2014