Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
Notice 98-1(PDF, 50K)
Nondiscrimination testing; section 401(k) and section 401(m). This notice describes nondiscrimination testing with respect to cash or deferred arrangements under section 401(k) as well as employer matching and employee contributions under section 401(m) of the Code.
T.D. 8740(PDF, 203K)
Temporary and proposed regulations under section 6302 of the Code relate to the availability of the safe harbor deposit rule based on look-back quarter liability and affect persons required to make deposits of excise taxes.
T.D. 8741(PDF, 203K)
Temporary and proposed regulations under section 9812 of the Code relate to mental health parity requirements imposed on group health plans.
Notice 98-3(PDF, 21K)
Elections under section 7704(g). This notice provides the requirements for making and revoking an election under section 7704(g) of the Code. This election allows grandfathered publicly traded partnerships to avoid being treated as corporations for federal tax purposes.
Notice 98-5(PDF, 34K)
Foreign tax credit abuse. Treasury and the Service expect to issue regulations that will disallow foreign tax credits for foreign taxes paid or accrued in connection with certain abusive transactions.
Notice 98-6(PDF, 23K)
Notice on section 685. Guidance is provided on Qualified Funeral Trust (QFT) eligibility requirements, election procedures, and simplified reporting requirements.
Notice 98-7(PDF, 26K)
Information reporting; interest on education loans. Payees of interest that may be deductible by the payer as qualified education loan interest are informed of their information reporting requirements for 1998 under section 6050S of the Code, as added by the Taxpayer Relief Act of 1997.
Rev. Proc. 98-9(PDF, 18K)
This procedure sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each state in 1998. For this purpose, "state" includes the District of Columbia and the possessions of the United States.
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