Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2004-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Benefits during phased retirement (REG–114726–04) 47, 857 Covered compensation tables for 2005, permitted disparity
(RR 104) 46, 837 Deemed IRAs in qualified retirement plans, and governmental
plans/qualified nonbank trustee rules (TD 9142) 34, 302 ; (REG–101447–04) 34, 344 Determination letters, staggered remedial amendments (Ann
- 40, 569 Limitations on benefits and contributions, cost-of-living ad justments (Notice 72) 46, 840 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
Get a plain-English answer with a citation back to this text.
Ask AI about this code