SECTION 3. EXTENSION OF TIME
Internal Revenue Bulletin 2005-50 · 2026-10-03 edition · updated 2026-10-04 · United States
TO SATISFY SECTION 7805(b) CONDITIONS
The date by which a plan must be in operational compliance with the reforming amendment in order to be eligible for certain treatment described in section 3.01 of Rev. Proc. 2005–23 is extended to January 1, 2007. Accordingly, the date as of
which a plan must provide for the payment of retroactive benefits (as described in section 3.03(2) of Rev. Proc. 2005–23) is extended to January 1, 2007. In addition, the date on or before which a plan must provide notice to certain participants as described in section 3.04(4) of Rev. Proc. 2005–23 is extended to January 1, 2007.
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