(For a Reuters live blog on U.S., UK and European stock markets, click LIVE/ or type LIVE/ in a news window.) * Futures: Dow flat, S&P down 0.13%, Nasdaq down 0.32% April 26 (Reuters) - Futures tracking the Nasdaq 100 index dipped on Monday as big technology stocks retreated ahead of first-quarter results later this week, while investors awaited clarity on a new tax plan from President Joe Biden. High-flying firms, including Amazon.com Inc, Facebook Inc, Alphabet Inc and Microsoft Inc , slipped between 0.2% and 0.4% in premarket trading. Tesla Inc shares edged higher as analysts expect the electric automaker to report a rise in first-quarter revenue when it reports after markets close following record deliveries for the period. Of the 123 companies in the S&P 500 that have published results so far, 85.4% have reported earnings above analysts’ estimates, with Refinitiv IBES data now predicting a 33.9% jump in profit growth. Investors are also looking forward to the two-day Federal Reserve meeting beginning on Tuesday and the first-quarter gross domestic product numbers later this week to gauge the pace of economic recovery. At 6:43 a.m. ET, Dow e-minis were up 5 points, or 0.01%, S&P 500 e-minis were down 5.25 points, or 0.13%, and Nasdaq 100 e-minis were down 44.5 points, or 0.32%. Market participants are also watching out for any fresh developments on Biden’s tax plan after reports last week said he would seek to nearly double the capital gains tax to 39.6% for wealthy individuals. Meanwhile, analysts at Goldman Sachs, Morgan Stanley, Deutsche Bank have warned of some turbulence ahead, after a rally that has taken the S&P 500 and Dow to fresh records this year. (Reporting by Shivani Kumaresan in Bengaluru; Editing by Sriraj Kalluvila)