Internal Revenue Bulletin: 2005-38 |
September 19, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2005-61
- T.D. 9219
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- I. Overview
- II. Scope of Section 411(d)(6) Protections
- A. General rules under section 411(d)(6)
- B. Definitions of section 411(d)(6) protected benefits
- C. Multiple amendment rule
- D. Application of section 411(d)(6) to certain amendments eliminating impermissible benefits
- III. Elimination of Benefits of De Minimis Value Under EGTRRA
- A. Elimination of redundant optional forms of benefit
- B. Permissible elimination of noncore optional forms of benefit where core options are offered
- C. Elimination of early retirement benefits and retirement-type subsidies that are of de minimis value
- IV. Other Issues
- A. Contingent event benefits
- B. Effect of Central Laborers’ decision
- C. Utilization test
- Effective Dates
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- Rev. Rul. 2005-62
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2005-65
- Part A. General
- Section 1. Purpose
- Section 2. What’s New
- Section 3. General Rules for Paper Forms W-2 and W-3
- Section 4. General Rules for Filing Forms W-2 (Copy A) Electronically or On Magnetic Diskette
- Part B. Specifications for Substitute Forms W-2 and W-3
- Section 1A. Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
- Section 1B. Specifications for Laser-Printed Substitute Form W-2 (Copy A) and Form W-3 Filed with the SSA
- Section 2. Requirements for Substitute Forms Furnished to Employees (Copies B, C, and 2 of Form W-2)
- Part C. Additional Instructions
- Section 1. Additional Instructions for Form Printers
- Section 2. Instructions for Employers
- Section 3. OMB Requirements for Both Red-Ink and Laser-Printed Substitute Forms
- Section 4. Copies of Forms
- Section 5. Effect on Other Documents
- List of Exhibits
- Rev. Proc. 2005-65
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
More Internal Revenue Bulletins |