Table of Contents

• Notice 2005-35
• Notice 2005-39
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
  • Drafting Information
• Notice 2005-40
  • I. Purpose and Background
  • II. Questions and Answers
    • A. Plans That Are Eligible to Defer a Net Experience Loss Charge
    • B. Effect of a § 412(b)(7)(F) Deferral Election
    • C. Method of Making a § 412(b)(7)(F) Deferral Election
    • D. Notification Requirements
    • E. Restrictions on Benefit Increases
  • III. Paperwork Reduction Act
  • Drafting Information
• Rev. Proc. 2005-28
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. PAPERWORK REDUCTION ACT
  • SECTION 7. DRAFTING INFORMATION