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Internal Revenue Bulletin:  2005-18 

May 2, 2005 


Table of Contents

Rev. Proc. 2005-23 Rev. Proc. 2005-23

Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of the decision in Central Laborers’ Pension Fund v. Heinz, 124 S.Ct. 2230 (2004), for affected retirement plans qualified under section 401(a) of the Code.

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