Internal Revenue Bulletin:  2004-6 

February 9, 2004 

EMPLOYEE PLANS


Rev. Rul. 2004-4 Rev. Rul. 2004-4

Employee stock ownership plans; S corporations; listed transactions. A finding of synthetic equity owned by a disqualified person in a nonallocation year of an ESOP, as those terms are defined in section 409(p) of the Code and regulations section 1.409(p)-1T, takes place in three distinct situations. In addition, the transactions described in this ruling, as well as substantially similar transactions, are designated as “listed transactions.”

Notice 2004-10 Notice 2004-10

Electronic delivery of Form 1099 and Form 5498 payee statements. This notice permits the electronic delivery of Form 1099-R, Form 1099-MSA, Form 1099-Q, Form 5498, Form 5498-ESA, and Form 5498-MSA payee statements by their respective due dates.


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