Internal Revenue Bulletin:  2004-40 

October 4, 2004 


Notice 2004-60 Notice 2004-60

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2004 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.

Notice 2004-62 Notice 2004-62

Minimum funding standards; disaster relief. The Service, the Employee Benefits Security Administration (EBSA) of the Department of Labor, and the Pension Benefit Guaranty Corporation (PBGC) are providing relief in connection with certain employee benefit plans because of damage in Florida caused by Tropical Storm Bonnie, Hurricane Charley, and Hurricane Frances (Florida Storms). The relief provided by this notice is in addition to the relief already provided by the Service to victims of the Florida Storms.

Announcement 2004-71 Announcement 2004-71

Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s procedures for issuing letters pursuant to section 401(a) of the Code with respect to a staggered remedial amendment period system for plans that have not been pre-approved as well as for pre-approved plans. This document also invites comments from the public.

More Internal Revenue Bulletins