Internal Revenue Bulletin:  2005-46 

November 14, 2005 

EMPLOYEE PLANS


Rev. Rul. 2005-72 Rev. Rul. 2005-72

2006 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2006 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Notice 2005-84 Notice 2005-84

Minimum funding standards; disaster relief. As a result of the enactment of section 403(b) of the Katrina Emergency Tax Relief Act of 2005, the Internal Revenue Service, the Employee Benefits Security Administration of the Department of Labor, and the Pension Benefit Guaranty Corporation are providing additional disaster relief pertaining to the minimum funding standards of certain employee benefit plans. Notice 2005-60 superseded.


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