Internal Revenue Bulletins  

July 31, 2000

Internal Revenue Bulletin No. 2000-31

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.


T.D. 8893(PDF, 33K)
Final regulations under section 6695 of the Code provide income tax return preparers with two alternative means of meeting the requirement that a preparer retain the copy of the return or claim manually signed by the preparer.


Announcement 2000-60(PDF, 17K)
Prototype plans, automatic enrollment features. This announcement informs employers and prototype plan sponsors of the availability of automatic enrollment features in prototype section 401(k) plans.

Announcement 2000-65(PDF, 30K)
A public hearing on proposed regulations (REG�117162�99, 2000�15 I.R.B. 871) relating to the tax treatment of cafeteria plans is scheduled for August 17, 2000.

Rev. Rul. 2000-33(PDF, 26K)
Cash or deferred arrangements; nonqualified deferred compensation. This ruling specifies the criteria to be met in order to automatically defer a certain percentage of an employee's compensation into that employee's account in an eligible deferred compensation plan sponsored by the eligible employer.

Rev. Rul. 2000-35(PDF, 31K)
Section 403(b) plans; elective deferrals. This ruling specifies the criteria to be met in order to automatically reduce an employee's compensation by a certain amount and have that amount contributed as an elective deferral to an employer's section 403(b) plan.

Rev. Rul. 2000-36(PDF, 24K)
Qualified plan; default rollover; involuntary cash-out. This ruling provides that if plan participants are given adequate notice including their right to elect a cash distribution, a qualified plan can be amended to permit a default direct rollover under section 401(a)(31) of an involuntary cash-out without violating section 411(d)(6) of the Code.


Announcement 2000-63(PDF, 19K)
This document withdraws proposed regulations (FI�42�90, 1992�1 C.B. 1072) relating to thrift institutions that become ineligible to use the reserve method of accounting for bad debts allowed by section 593 of the Code.

Announcement 2000-64(PDF, 17K)
Supplemental information on short-term Treasury bills for the 1999 edition of Publication 1212, List of Original Issue Discount Instruments, is now available.

Rev. Proc. 2000-31(PDF, 30K)
Form 1040 IRS e-file program. Participants in the Form 1040 IRS e-file program (which now includes the former online filing program) are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 98�50 and Rev. Proc. 98�51 modified and superseded.

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