Employee Benefits Projects on the IRS' 2000 Priority Guidance Plan

A. Retirement Benefits

1. Final regulations relating to plan loans under section 72(p).

2. Proposed regulations regarding additional issues relating to plan loans under section 72(p).

3. Guidance relating to consolidated employee plans compliance resolution system (EPCRS).

4. Final regulations relating to rollovers involving qualified plans under section 401(a)(31).

5. Guidance relating to cash or deferred arrangements under section 401(k).

6. Guidance under section 401(m).

7. Guidance under section 401(a)(9) on required minimum distributions.

8. Guidance with respect to mortality tables used for determining required minimum distribution rules.

9. Guidance relating to the determination of earnings on excess IRA contributions.

10. Guidance relating to Roth IRA reporting requirements.

11. Guidance relating to the application of section 411(a).

12. Proposed regulations relating to the application of the anticutback rules to optional forms of payment under section 411(d)(6).

13. Final regulations relating to the application of the anticutback rules to optional forms of payment under section 411(d)(6).

14. Final regulations under sections 411 and 417 relating to cashouts of benefits under qualified plans.

15. Guidance relating to the definition of highly compensated employee under section 414(q).

16. Guidance relating to the application of the retroactive annuity starting date provisions under section 417(a)(7).

17. Guidance on treatment of amounts not contributed as a result of current liability full funding limit for funding methods that do not maintain amortization bases.

18. Revise and update Revenue Procedure 78-37 on requesting a change in funding method.

19. Revenue Procedure granting automatic approval for certain changes in funding methods.

20. Guidance on mortality tables.

21. Notice relating to new comparability plan design. (Complete. See Notice 2000-14.)

22. Revenue Procedure regarding the determination letter program for plan amendments relating to recent legislation.

23. Guidance relating to use of new technologies in delivering notice to interested parties.

24. Guidance relating to cash balance pension plans.

25. Guidance relating to the application of the rollover provisions to certain hardship distributions.

26. Guidance relating to the application of the nondiscrimination and coverage rules to church plans.

27. Guidance relating to other discrete nondiscrimination issues.

28. Guidance relating to timing of plan deductions following up on Revenue Ruling 90-105.

29. Guidance relating to the application of section 1042(e) to transfers to partnerships.

30. Guidance relating to ESOP loan refinancing.

31. Guidance on waiver of section 4971(b) excise tax in standard terminations of defined benefit plans. (Completed. See Rev. Proc. 2000-17.)

32. Regulations implementing section 420(c)(3)(E).

33. Proposed regulations relating to section 457(b) plans.

34. Guidance relating to reporting and withholding for section 457(b) plans.

35. Guidance relating to severance pay plans under section 457(e)(11).