Table of Contents

• Notice 2005-93
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. FORM AND CONTENT OF A CONSENT TO USE OR A CONSENT TO DISCLOSE TAX RETURN INFORMATION
  • SECTION 5. ELECTRONIC SIGNATURES
  • SECTION 6. EXAMPLES
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. DRAFTING INFORMATION
• Notice 2005-94
  • I. PURPOSE
  • II. BACKGROUND
    • A. The American Jobs Creation Act of 2004
    • B. Notice 2005-1
    • C. Proposed Regulations
  • III. INTERIM EMPLOYER AND PAYER REPORTING AND WAGE WITHHOLDING PROVISIONS
    • A. Amounts reportable on Form 941 and Form W-2
    • B. Amounts reportable on Form 1099
    • C. Corrected Information Return and Corrected Payee Statement
  • IV. SERVICE PROVIDER REQUIREMENTS WITH RESPECT TO AMOUNTS INCLUDIBLE IN GROSS INCOME UNDER § 409A
  • V. EFFECT ON OTHER DOCUMENTS
  • VI. EFFECTIVE DATE
  • VII. DRAFTING INFORMATION
• Notice 2005-96
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
  • Drafting Information
• Notice 2005-97
  • ISSUES ON WHICH COMMENTS ARE REQUESTED
  • DRAFTING INFORMATION
• Notice 2005-98
  • SECTION 1. PURPOSE
  • SECTION 2. INTRODUCTION
  • SECTION 3. BACKGROUND
  • SECTION 4. TEMPORARY REGULATIONS
  • SECTION 5. APPLICATION REQUIREMENTS
  • SECTION 6. ALLOCATION OF CLEAN RENEWABLE ENERGY BOND LIMITATION
  • SECTION 7. REQUIRED DECLARATIONS
  • SECTION 8. MAXIMUM TERM
  • SECTION 9. CREDIT RATE
  • SECTION 10. INFORMATION REPORTING
  • SECTION 11. REMEDIAL ACTIONS
  • SECTION 12. ARBITRAGE REQUIREMENTS
  • SECTION 13. DRAFTING INFORMATION
• Notice 2005-99
  • PURPOSE
  • BACKGROUND
  • DISCUSSION
    • A. Certain restricted equity shares or units eligible for the elective method.
    • B. Determination of whether stock-based compensation subject to the elective method is related to the intangible development area.
  • EFFECTIVE DATE
  • REQUEST FOR COMMENTS AND CONTACT INFORMATION
• Notice 2005-100
• Notice 2005-101
  • I. PURPOSE
  • II. BACKGROUND
  • III. APPLICATION OF 2005 CUMULATIVE LIST
  • IV. 2005 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
  • DRAFTING INFORMATION