Issue Number: N-2011-97 & A-2011-81

Notice 2011-97 identifies statutory, regulatory, and guidance changes that must be taken into account in submissions by retirement plan sponsors.

Notice 2011-97 will be published in Internal Revenue Bulletin 2011-52 dated Dec. 27, 2011.

Announcement 2011-81 provides temporary relief with respect to Individual Retirement Accounts (IRAs) in circumstances in which the IRAs' owners have signed certain indemnification agreements or granted certain security interests in accounts that may have an effect on their IRAs.

Announcement 2011-81 will appear in IRB 2011-52 dated Dec. 27, 2011.