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Rev. Proc. 2005-74

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-50 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to extend the date by which a qualified retirement plan must be in operational compliance with a reforming plan amendment in order to be eligible for the treatment described in section 3.02 of Revenue Procedure 2005–23, 2005–18 I.R.B. 991, relating to the Supreme Court decision in Central Laborers’ Pension Fund v. Heinz, 541 U.S. 739 (2004).

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▸Contents — Internal Revenue Bulletin 2005-50
Internal Revenue Bulletin 2005-50

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