Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2005-39 · 2026-10-03 edition · updated 2026-10-04 · United States
11.415(c)(4)–1, removed; limitations on benefits and contributions under qualified plans (REG–130241–04) 27, 18 26 CFR 1.408A–4, amended; converting an IRA annuity to a Roth IRA (REG–122857–05) 39, 609 26 CFR 1.411(d)–3, amended; section 411(d)(6) protected benefits (REG–156518–04) 38, 582 Qualified retirement plans:
Determination letters, staggered remedial amendments (RP
- 37, 509 Limitations on benefits and contributions (REG–130241–04)
27, 18 Profit-sharing plan, retiree health accounts (RR 55) 33, 284 Section 411(d)(6) protected benefits, anti-cutback rules (REG–156518–04) 38, 582 Section 411(d)(6) protected benefits, anti-cutback rules, noti fication requirements (TD 9219) 38, 538 Value of life insurance contracts when distributed from qual ified retirement plan (TD 9223) 39, 591 Regulations:
26 CFR 1.79–1, amended; 1.83–3, amended; 1.402(a)–1, amended; value of life insurance contracts when distributed from a qualified retirement plan (TD 9223) 39, 591 26 CFR 1.408A–4, amended; 1.408A–4T, added; converting an IRA annuity to a Roth IRA (TD 9220) 39, 596 26 CFR 1.411(d)–3, revised; 1.411(a)–4, (d)–4, amended; 54.4980F–1, amended; section 411(d)(6) protected benefits (TD 9219) 38, 538 Stocks, disallowance of deduction for reacquisition payments,
dividends paid by corporation not maintaining employee stock ownership plan (ESOP) (REG–133578–05) 39, 610
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