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 (Not 70) 48, 905 Cost-of-living adjustments (Ann 37) 51, 951 Longevity Annuity Contracts (TD 9673) 30, 212 Proposed Regulations:

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

Individual Retirement Plans (Ann 34) 51, 949 Rollovers (Notice 54) 41, 670 Nondiscrimination (Notice 66) 46, 820 Minimum Funding Requirements (Notice 53) 43, 737 Rollovers (Notice 74) 50, 937 Opinion Letters (Ann 41) 52, 979 Cumulative List of Changes in Plan Qualification Require ments (Notice 77) 52, 974 Qualified Retirement Plans

Covered Compensation, Permitted disparity (RR 34) 52, 954 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

Bulletin No. 2014–52 v December 22, 2014