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Abbreviations›Notice 2006-69, 2006-31 I.R.B. 107

EMPLOYEE PLANS

Internal Revenue Bulletin 2006-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Disaster relief, additional postponement under section 7508A for

filing certain 2004 and 2005 individual tax returns by certain taxpayers affected by Hurricane Katrina (Notice 56) 28, 58 Exempt organization employees, minimum coverage require ments of section 410(b) (TD 9275) 35, 327 Full funding limitations, weighted average interest rate for:

July 2006 (Notice 66) 30, 99 August 2006 (Notice 74) 35, 339 Nonbank trustee and nonbank custodian, approval list (Ann 45)

31, 122 Qualified retirement plans:

Government pick-up plans, employer contributions (RR 43)

35, 329 Prohibited transaction excise tax, amount involved in elective

deferral (RR 38) 29, 80 Regulations:

26 CFR 1.410(b)–0, –6, –10, amended; exclusion of employees of 501(c)(3) organizations in 401(k) and 401(m) plans (TD 9275) 35, 327 Roth IRAs, distributions of designated Roth contributions, public

hearing on REG–146459–05 (Ann 42) 27, 48

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▸Contents — Internal Revenue Bulletin 2006-35

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