Internal Revenue Bulletin:  2005-5 

January 31, 2005 

ADMINISTRATIVE


Notice 2005-3 Notice 2005-3

Presidentially declared disasters. This notice advises taxpayers that Rev. Proc. 2004-13, 2004-4 I.R.B. 335, will be modified retroactively to provide additional tax relief to taxpayers (transferors) involved in section 1031 like-kind exchange transactions affected by a Presidentially declared disaster (including Hurricanes Charley, Frances, Ivan, and Jeanne, and Tropical Storm Bonnie), terroristic or military action, or service in a combat zone or contingency operation. Rev. Proc. 2004-13 modified.

Announcement 2005-10 Announcement 2005-10

This document contains a notice of public hearing on proposed regulations (REG-114726-04, 2004-47 I.R.B. 857) under section 401(a) of the Code that 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. The public hearing is scheduled for March 14, 2005.

Announcement 2005-11 Announcement 2005-11

This document contains a correction to proposed regulations (REG-149519-03, 2004-5 I.R.B. 1009) which relate to the treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners.


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