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Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82

EMPLOYEE PLANS

Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Electronic technologies, use for providing employee benefit no tices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 Federal credit unions, section 457, nonqualified deferred com pensation plans (Notice 58) 33, 295 Full funding limitations, weighted average interest rate for:

July 2005 (Notice 54) 30, 127 August 2005 (Notice 63) 35, 448 Proposed Regulations:

26 CFR 1.72(p)–1, amended; 1.401(a)–21, added; 1.402(f)–1, amended; 1.411(a)–11, amended; 1.417(a)(3)–1, amended; 1.7476–2, amended; use of electronic technologies for providing employee benefit notices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 26 CFR 1.401(a)(9)–6, revised; 1.401(k)–1, amended; 1.403(b)–3(b)(4)(ii), revised; 1.415–1 thru –10, removed; 1.415(a)–1, (b)–1, (b)–2, (c)–1, (c)–2, (d)–1, (f)–1, (g)–1, (j)–1, added; 1.457–4, –5, –6, –10, amended; 11.415(c)(4)–1, removed; limitations on benefits and contributions under qualified plans (REG–130241–04) 27, 18 Qualified retirement plans:

Limitations on benefits and contributions (REG–130241–04)

27, 18 Profit-sharing plan, retiree health accounts (RR 55) 33, 284

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