Internal Revenue Bulletin:  2008-44 

November 3, 2008 

ADMINISTRATIVE


Announcement 2008-98 Announcement 2008-98

This announcement proposes amendments to the Qualified Intermediary (QI) Agreement and to the QI Guidance for External Auditors of Qualified Intermediaries. The amendments are intended to ensure that qualified intermediaries are taking the necessary steps to fully comply with their obligations under the QI agreement. The announcement also solicits public comments regarding the amendments.

Announcement 2008-99 Announcement 2008-99

This document contains a correction to temporary regulations (T.D. 8073, 1986-1 C.B. 45) relating to effective dates and certain other issues arising under sections 91, 223, and 511-561 of the Tax Reform Act of 1984. This action is necessary because of changes to the applicable tax law made by the Tax Reform Act of 1984. The regulations will affect qualified employee benefit plans, welfare benefit funds, and employees receiving benefits through such plans.


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