Bulletin No. 2005-5 January 31, 2005

cluding Hurricanes Charley, Frances, Ivan, and Jeanne, and Tropical Storm Bonnie), terroristic or military action, or service in a combat zone or contingency operation. Rev. Proc. 2004–13 modified.

Announcement 2005–10, page 450. This document contains a notice of public hearing on proposed regulations (REG–114726–04, 2004–47 I.R.B. 857) under section 401(a) of the Code that provide rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program. The public hearing is scheduled for March 14, 2005.

Announcement 2005–11, page 451. This document contains a correction to proposed regulations (REG–149519–03, 2004–5 I.R.B. 1009) which relate to the treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners.