Internal Revenue Bulletin:  2005-38 

September 19, 2005 

EMPLOYEE PLANS


Table of Contents

T.D. 9219 T.D. 9219

Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F.

REG-156518-04 REG-156518-04

Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 2005.


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