EMPLOYEE PLANS

Internal Revenue Bulletin 2004-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2004–40, page 1028. Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2004 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.

Announcement 2004–51, page 1041. This announcement corrects an error in section V. of Announcement 2004–43, 2004–21 I.R.B. 955, and restates the section as corrected. Announcement 2004–43 corrected.

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▸Contents — Internal Revenue Bulletin 2004-23

Internal Revenue Bulletin 2004-23

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