Table of Contents

• Notice 2005-58
  • I. PURPOSE
  • II. BACKGROUND
  • III. CURRENT TREATMENT OF FEDERAL CREDIT UNION 457 PLANS
  • IV. DRAFTING INFORMATION
• Rev. Proc. 2005-51
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. PAPERWORK REDUCTION ACT
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. DRAFTING INFORMATION