Internal Revenue Bulletin: 2004-2
January 12, 2004
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for January 2004.
Final regulations under section 417(a)(3) of the Code consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans, and specify requirements for disclosing the relative value of optional forms of benefit that are payable from certain retirement plans in lieu of a qualified joint and survivor annuity.
This notice provides basic information, in question and answer format, on Health Savings Accounts (HSAs).
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