Internal Revenue Bulletin:  2004-47 

November 22, 2004 

EMPLOYEE PLANS


REG-114726-04 REG-114726-04

Proposed regulations under section 401(a) of the Code provide rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program. These regulations will provide the public with guidance regarding distributions from qualified pension plans and will affect administrators of, and participants in, these plans.

Notice 2004-77 Notice 2004-77

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


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