Abbreviations›Rev. Rul. 2006-36, 2006-36 I.R.B. 353
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2006-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Limitations on benefits and contributions, cost-of-living ad justments, 2007 (Notice 98) 46, 906 Prohibited transaction excise tax, amount involved in elective
deferral (RR 38) 29, 80 Regulations:
26 CFR 1.72(p)–1, revised; 1.132–9(b), amended; 1.401(a)–21, added; 1.401(k)–3, amended; 1.402(f)–1, amended; 1.411(a)–11, amended; 1.417(a)(3)–1, amended; 1.7476–2, amended; 35.3405–1, amended; 54.4980F–1, amended; use of electronic media for providing employee benefit notices and making employee benefit elections and consents (TD 9294) 48, 980 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 ; correction (Ann 78) 42, 748 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 Transition relief under section 409A, additional relief (Notice 79)
43, 763
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