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

EMPLOYEE PLANS

Internal Revenue Bulletin 2004-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Actuarial assumptions, limitations on benefits and contributions,

single sum distributions (Notice 78) 48, 879 Exemption from tax, section 457(b), group or pooled trusts (RR

  1. 28, 28 Form 5500, Schedule B, additional instructions for line 8c (Ann

  2. 41, 663 Full funding limitations, weighted average interest rate for:

July 2004 (Notice 51) 30, 89 August 2004 (Notice 56) 35, 375 September 2004 (Notice 60) 40, 564 October 2004 (Notice 69) 43, 706 November 2004 (Notice 77) 47, 855 Health benefits, defined benefit plan, waiver (RR 65) 27, 1 Minimum funding standards:

Amortization, extensions (RP 44) 31, 134 Current liability, alternative deficit reduction, amendments

(Notice 59) 36, 447 Florida disaster relief (Notice 62) 40, 565 Nonbank trustee and custodian, approval list (Ann 72) 41, 650 Obsolete rulings (RR 90) 34, 317 Proposed Regulations:

26 CFR 1.401(a)–1, amended; 1.401(a)–3, added; distributions from a pension plan under a phased retirement program (REG–114726–04) 47, 857 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

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▸Contents — Internal Revenue Bulletin 2004-48
Internal Revenue Bulletin 2004-48

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