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Abbreviations›Rev. Rul. 2006-36, 2006-36 I.R.B. 353

EMPLOYEE PLANS

Internal Revenue Bulletin 2006-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Anti-cutback rules, section 411(d)(6) protected benefits (TD

  1. 38, 450 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 Employee stock ownership plan (ESOP), disallowance of deduc tion for reacquisition payments (TD 9282) 39, 512 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 For August 2006 (Notice 74) 35, 339 Pension Protection Act of 2006 modifications (Notice 75) 36,

366 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 26 CFR 1.411(a)–8, amended; 1.411(d)–3, amended; section 411(d)(6) protected benefits (TD 9280) 38, 450 26 CFR 1.162(k)–1, added; 1.404(k)–3, added; dividends paid deduction for stock held in employee stock ownership plan (TD 9282) 39, 512 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 2006-39
Internal Revenue Bulletin 2006-39

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