Censure Issued by Consent

The following individuals have consented to the issuance of a Censure:

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent,

or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

Name Address Designation Date of Censure

Friedman, Milton G. Ft. Lauderdale, FL CPA December 30, 2003

Stevens, William E. Omaha, NE CPA February 13, 2004

Turner, Mark A. Cincinnati, OH CPA February 25, 2004

Rath, Dorris A. Bradenton, FL Enrolled Agent March 9, 2004

Damiano, Lisa South Windsor, CT Enrolled Agent March 9, 2004

Silbiger, Arnold R. Baltimore, MD Attorney March 11, 2004

Farwell, Nancy K. Citrus Heights, CA Enrolled Agent April 5, 2004

Dembrowski, Karen E. Encino, CA CPA April 13, 2004

2004-23 I.R.B. 1040 June 7, 2004

Correction to Announcement 2004–43

Announcement 2004–51

This is to correct an error in the second sentence of section V. of Announcement 2004–43, 2004–21 I.R.B. 955. The phrase “that begins during calendar 2004” should read “that begins before April 1, 2004.”

As a result, section V. is corrected to read as follows:

Notwithstanding the requirement to make an election by the end of the first quarter of the plan year, the following transitional rules are applicable. If an employer makes an alternative deficit reduction contribution election on or before June 30, 2004, that election will be deemed timely for the plan year

that begins before April 1, 2004. In addition, if an employer issues a PBGC notice for a plan on or before June 5, 2004, the PBGC will treat the PBGC notice as timely issued.

June 7, 2004 1041 2004-23 I.R.B.