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

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States

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 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

  1. 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 Remedial amendment period (Notice 84) 52, 1030 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 Tax-sheltered annuities, section 403(b) contracts (REG–155608–02) 49, 924

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▸Contents — Internal Revenue Bulletin 2004-52
Internal Revenue Bulletin 2004-52

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