Table of Contents

• Notice 2004-32
  • Drafting Information
• Notice 2004-33
  • BACKGROUND
  • INFLATION ADJUSTMENT FACTOR AND REFERENCE PRICE
  • PHASEOUT CALCULATION
  • CREDIT AMOUNT
  • DRAFTING INFORMATION CONTACT
• Notice 2004-34
  • BACKGROUND AND PRIOR LAW
  • PENSION FUNDING EQUITY ACT OF 2004
  • INTERIM GUIDANCE
    • Specification of Indices
    • Composite Corporate Bond Rate
    • Corporate Weighted Average Interest Rate and Section 412(b)(5)(B)(ii)(II) Permissible Range
    • Lookback Rules
    • Monthly Publication of Rates
    • Request for Comments
    • Drafting Information