Internal Revenue Bulletin:  2005-21 

May 23, 2005 

EMPLOYEE PLANS


Notice 2005-39 Notice 2005-39

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

Notice 2005-40 Notice 2005-40

Election to defer a net experience loss; notice to Pension Benefit Guaranty Corporation; notice to plan participants and beneficiaries; notice to employers; notice to labor organizations. This notice provides guidance regarding the election that can be made for certain multiemployer plans to defer charges with respect to certain net experience losses pursuant to section 412(b)(7)(F) of the Code and section 302(b)(7)(F) of the Employee Retirement Income Security Act of 1974 (ERISA), as well as certification and notification requirements.

Announcement 2005-36 Announcement 2005-36

EP opinion letters and advisory letters; GUST. This announcement is the formal closing of the GUST program for defined contribution pre-approved plans. The announcement states that after June 15, 2005, the Service will no longer accept those submissions. In addition, this announcement states that October 31, 2005, is the deadline for sponsors and practitioners of mass submitter plans and national sponsor plans for the initial six-year cycle for defined contribution pre-approved plans for the EGTRRA program.

Announcement 2005-37 Announcement 2005-37

Volume Submitter (VS) practitioners; certain plan amendments. This announcement explains the steps available to VS practitioners to make certain plan amendments on behalf of the adopting employers of their VS specimen plans.


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