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Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516

EMPLOYEE PLANS

Internal Revenue Bulletin 2004-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Exemption from tax, section 457(b), group or pooled trusts (RR

  1. 28, 28 Full funding limitations, weighted average interest rate for:

July 2004 (Notice 51) 30, 89 August 2004 (Notice 56) 35, 375 Health benefits, defined benefit plan, waiver (RR 65) 27, 1 Minimum funding standards:

Current liability, alternative deficit reduction, amendments

(Notice 59) 36, 447 Minimum funding standards, amortization, extensions (RP

  1. 31, 134 Obsolete rulings (RR 90) 34, 317 Proposed Regulations:

26 CFR 1.408–2(e)(8)T, added; deemed IRAs in governmental plans/qualified nonbank trustee rules (REG–101447–04) 34, 344 QJSA, relative value, retroactive annuity starting date (Ann 58)

29, 66 Qualified retirement plans:

Age discrimination, pending withdrawal of proposed regula tions (Ann 57) 27, 15 Deemed IRAs in qualified retirement plans, and governmental

plans/qualified nonbank trustee rules (TD 9142) 34, 302 ; (REG–101447–04) 34, 344 Model amendments for governmental section 457(b) plans

(RP 56) 35, 376 Regulations:

26 CFR 1.408–2, amended; 1.408–2T, added; 1.408(q)–1, added; 602.101, amended; deemed IRAs in qualified retirement plans (TD 9142) 34, 302

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▸Contents — Internal Revenue Bulletin 2004-39
Internal Revenue Bulletin 2004-39

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