Bulletin No. 2005-38 September 19, 2005
Internal Revenue Bulletin 2005-38 · 2026-10-03 edition · updated 2026-10-04 · United States
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REG–156518–04, page 582. Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 2005.
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