Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2004-46 

November 15, 2004 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Notice 2004-72
      • Cost-of-Living limits for 2005
      • Limitations specified by statute
    • Drafting Information
  • Notice 2004-73
    • “Old-Law” Contribution and Benefit Base
      • General
    • Domestic Employee Coverage Threshold
      • General
      • Computation
      • Domestic Employee Coverage Threshold Amount
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