This document contains a withdrawal of proposed regulations (REG-109367-06, 2006-2 C.B. 683) relating to the circumstances in which accounts or notes receivable are “acquired ... for services rendered” within the meaning of section 1221(a)(4) of the Code.

This document provides notice of public hearing on proposed regulations (REG-139236-07, 2008-9 I.R.B. 491) preparing guidance on the determination of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans. The regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit plans. A public hearing is scheduled for May 29, 2008.

This document provides notice of public hearing on proposed regulations (REG-147290-05, 2008-10 I.R.B. 576) relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. A public hearing is scheduled for June 17, 2008.