Internal Revenue Bulletin: 2005-10 |
March 7, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2005-16
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. OVERVIEW OF THE REVENUE PROCEDURE
- PART I — M&P PLANS
- SECTION 4. DEFINITIONS
- SECTION 5. PROVISIONS REQUIRED IN EVERY M&P PLAN
- SECTION 6. OPINION LETTERS — SCOPE
- SECTION 7. OPINION LETTERS — INSTRUCTIONS TO SPONSORS
- SECTION 8. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS
- SECTION 9. WITHDRAWAL OF REQUESTS
- SECTION 10. ABANDONED PLANS
- SECTION 11. RECORD KEEPING REQUIREMENTS
- SECTION 12. M&P MASS SUBMITTERS
- PART II — VOLUME SUBMITTER PLANS
- SECTION 13. DEFINITIONS
- SECTION 14. PROVISIONS REQUIRED IN EVERY VS PLAN
- SECTION 15. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS
- SECTION 16. ADVISORY LETTERS — SCOPE
- SECTION 17. ADVISORY LETTERS — INSTRUCTIONS TO VS PRACTITIONERS
- SECTION 18. VS MASS SUBMITTERS
- PART III — ALL PRE-APPROVED PLANS
- SECTION 19. EMPLOYER RELIANCE
- SECTION 20. WHERE TO FILE AND OTHER RULES FOR APPLICATIONS AND LETTERS
- SECTION 21. AMENDMENTS
- SECTION 22. REVOCATION
- SECTION 23. EGTRRA
- SECTION 24. REMEDIAL AMENDMENT PERIOD
- SECTION 25. EFFECT ON OTHER DOCUMENTS
- SECTION 26. EFFECTIVE DATE
- SECTION 27. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2005-16
- Part IV. Items of General Interest
- REG-130671-04
- Announcement 2005-15
- Consent Disbarments From Practice Before the Internal Revenue Service
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Censure Issued by Consent
- Announcement 2005-16
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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