Abbreviations›Rev. Rul. 2004-18, 2004-8 I.R.B. 509
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2004-8 · 2026-10-03 edition · updated 2026-10-04 · United States
Presidentially-declared disaster or combat
zone, postponement of certain acts (RP 13) 4, 335 Qualified retirement plans:
Employee stock ownership plans, syn thetic equity, listed transactions (RR 4) 6, 414 Minimum participation standards, spe cial rule (RR 11) 7, 480 Rollovers (RR 12) 7, 478 Top-heavy status, special rules (RR 13)
7, 485 Vesting, consent (RR 10) 7, 484 Roth IRAs, tax shelters (Notice 8) 4, 333 S corporations, employee stock owner ship plans (ESOPs), termination of election (RP 14) 7, 489 Technical advice:
To directors and appeals area direc tors from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 83 To IRS employees (RP 5) 1, 167
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