bulletin Internal Revenue›Bulletin No. 1999–35 August 30, 1999

EMPLOYEE PLANS

Internal Revenue Bulletin 1999-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 99–40, page 324. Certain governmental plans; nondiscrimination rules. The effective date of the nondiscrimination rules for certain governmental plans within the meaning of section 414(d) of the Code is described. Notice 96–64 is modified.

Notice 99–44, page 326. Limitations on contributions and benefits; qualified plans. A notice describes the implementation of section 1452 of the Small Business Job Protection Act of 1996 that repealed section 415(e) of the Code for limitation years beginning after December 31, 1999. As a result of the statutory change, an employer is no longer required to maintain a limitation on contributions and benefits as defined in section 415(e).

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▸Contents — Internal Revenue Bulletin 1999-35

Internal Revenue Bulletin 1999-35

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