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Rev. Proc. 2005-74

SECTION 5. EFFECTIVE DATE

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

This revenue procedure is effective December 12, 2005.

DRAFTING INFORMATION

The principal author of this revenue procedure is Kathleen Herrmann of the Employee Plans, Tax Exempt and Government Entities Division. Ms. Herrmann may be reached at (202) 283–9888 (not a toll-free number).

provide notice of such election to each eligible participant on or before January 1, 2006.

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

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