Internal Revenue Bulletin:  2005-9 

February 28, 2005 

EMPLOYEE PLANS


REG-152914-04 REG-152914-04

Proposed regulations under section 417 of the Code would revise final regulations (T.D. 9099, 2004-2 I.R.B. 255) under section 417(a)(3) concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans.

Notice 2005-19 Notice 2005-19

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for February 2005 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.


More Internal Revenue Bulletins