Internal Revenue Bulletin:  2004-23 

June 7, 2004 

EMPLOYEE PLANS


Notice 2004-40 Notice 2004-40

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2004 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.

Announcement 2004-51 Announcement 2004-51

This announcement corrects an error in section V. of Announcement 2004-43, 2004-21 I.R.B. 955, and restates the section as corrected. Announcement 2004-43 corrected.


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