Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2004-21 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 412(i) plans:
Deductibility, listed transactions (RR 20) 10, 546 Discrimination (RR 21) 10, 544 Valuation (RP 16) 10, 559 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 Valuation of distributed life insurance
contracts (REG–126967–03) 10, 566
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