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Abbreviations›Rev. Rul. 2007-42, 2007-28 I.R.B. 44

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2007-35 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.6033–5, added; 53.4965–1 thru –9, added; 53.6071–1, amended; 54.6011–1, amended; 301.6011(g)–1, added; 301.6033–5, added; excise taxes on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to prohibited tax shelter transactions, requirement of return and time for filing (REG–142039–06; REG–139268–06) 34, 415 Qualified retirement plans:

Pension plans, normal retirement age (Notice 69) 35, 468 Pre-approved defined benefit plans, GUST amendments (Ann

  1. 28, 84 Regulations:

26 CFR 1.408–2(e)(8), revised; 1.408–2T, removed; deemed IRAs in governmental plans/qualified nonbank trustee rules (TD 9331) 32, 298 26 CFR 1.6033–5T, added; 301.6033–5T, added; disclosure requirements with respect to prohibited tax shelter transactions (TD 9335) 34, 380 26 CFR 53.6011–1, amended; 53.6071–1, amended; 53.6071–1T, added; 54.6011–1, –1T, amended; requirement of return and time for filing (TD 9334) 34, 382 Requirement of return and time for filing with respect to section

4965 taxes (TD 9334) 34, 382 ; (REG–142039–06) 34, 415 ; (REG–139268–06) 34, 415 Terminations and partial terminations, turnover of employees,

presumption (RR 43) 28, 45

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▸Contents — Internal Revenue Bulletin 2007-35
Internal Revenue Bulletin 2007-35

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