EMPLOYEE PLANS
Internal Revenue Bulletin 2004-29 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2004–58, page 66. Relative value regulations; effective dates; notices; qual- ified joint and survivor annuities. This announcement postpones, in certain circumstances, the effective date of the relative value regulations. In addition, it responds to questions that have been raised in connection with the regulations. Finally, the announcement states the intention of the Treasury and the Service to clarify the interaction between the QJSA requirements and the requirements of section 417(e)(3).
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