Internal Revenue Bulletin:  2004-29 

July 19, 2004 

EMPLOYEE PLANS


Table of Contents

Announcement 2004-58 Announcement 2004-58

Relative value regulations; effective dates; notices; qualified joint and survivor annuities. This announcement postpones, in certain circumstances, the effective date of the relative value regulations. In addition, it responds to questions that have been raised in connection with the regulations. Finally, the announcement states the intention of the Treasury and the Service to clarify the interaction between the QJSA requirements and the requirements of section 417(e)(3).


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