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Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727

EMPLOYEE PLANS

Internal Revenue Bulletin 2004-21 · 2026-10-03 edition · updated 2026-10-04 · United States

COBRA health care continuation cover age requirements (RR 22) 10, 553 Coverage requirements, exclusions (REG–149752–03) 14, 707 Determination letters, issuing procedures

(RP 6) 1, 197 Electronic delivery of payee statements

(Notice 10) 6, 433 Employee Retirement Income Security

Act of 1974 (ERISA), participant, working owner (CD 2078) 16, 773 Forms 1099 and 5498 payee statements,

electronic delivery (Notice 10) 6, 433 Full funding limitations, weighted aver age interest rate for:

January 2004 (Notice 3) 5, 391 February 2004 (Notice 14) 9, 526 March 2004 (Notice 24) 13, 642 April 2004 (Notice 32) 18, 847 Letter rulings:

And determination letters, areas which

will not be issued from:

Associates Chief Counsel and Divi sion Counsel (TE/GE) (RP 3) 1, 114 Associate Chief Counsel (Interna tional) (RP 7) 1, 237

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