Table of Contents

• Notice 2004-48
• Notice 2004-49
  • DRAFTING INFORMATION
• Notice 2004-51
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
  • Drafting Information
• Rev. Proc. 2004-41
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. PROVIDER INCENTIVE PAYMENTS
  • SECTION 5. APPLICATION
  • SECTION 6. CHANGE IN METHOD OF ACCOUNTING AND AUDIT PROTECTION
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. EFFECT ON OTHER DOCUMENTS
  • SECTION 9. DRAFTING INFORMATION