Bulletin No. 2005-44 October 31, 2005

EMPLOYEE PLANS

Notice 2005–71, page 863. Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for October 2005 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.

EMPLOYMENT TAX

Announcement 2005–78, page 918. The October 2005 revision of Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3, originally published as Rev. Proc. 2005–65, 2005–38 I.R.B. 564, is now posted to the IRS website. Also, Section 2.06 of Part A of Publication 1141 reflects a minor change from Rev. Proc. 2005–65.

TAX CONVENTIONS

Announcement 2005–77, page 855. U.S.-Republic of Cape Verde reciprocal exemption agreement. The United States and the Republic of Cape Verde have entered into a diplomatic note evidencing an agreement for the reciprocal exemption of income from the international operation of a ship or ships or aircraft for taxable years beginning on or after January 1, 2005.

(Continued on the next page)

ADMINISTRATIVE

Rev. Proc. 2005–69, page 864. General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2004–58 superseded.

October 31, 2005 2005–44 I.R.B.