Table of Contents

• Notice 2005-41
  • PURPOSE
  • BACKGROUND
  • GUIDANCE ON THE NOTIFICATION REQUIREMENT
    • General rule
    • Transitional rule for contributions made after June 3, 2004, and on or before June 20, 2005
  • PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Notice 2005-42
  • PURPOSE
  • BACKGROUND
  • MODIFICATION OF APPLICATION OF RULE PROHIBITING DEFERRED COMPENSATION UNDER A § 125 CAFETERIA PLAN
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2005-32
  • SECTION 1. PURPOSE
  • SECTION 2. SIGNIFICANT CHANGES
  • SECTION 3. SCOPE
  • SECTION 4. DEFINITIONS
  • SECTION 5. REOPENING CLOSED CASES
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. EFFECTIVE DATE
  • DRAFTING INFORMATION