Table of Contents

• REG-130241-04
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Proposed Effective Dates
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1 — INCOME TAXES
    • §1.415-1 thru §1.415-10 [Removed]
    • PART 11—EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
  • Part 11.415(c)(4)-1 [Removed]
  • Drafting Information
• Announcement 2005-46