EMPLOYEE PLANS

Internal Revenue Bulletin 2005-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2005–23, page 991. Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of the decision in Central Laborers’ Pension Fund v. Heinz, 124 S.Ct. 2230 (2004), for affected retirement plans qualified under section 401(a) of the Code.

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▸Contents — Internal Revenue Bulletin 2005-18

Internal Revenue Bulletin 2005-18

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