Internal Revenue Bulletin: 2005-37 |
September 12, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2005-61
- Rev. Proc. 2005-62
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. CHANGES
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- .01 PUBLIC UTILITY
- .02 SPECIFIED COST RECOVERY LEGISLATION
- .03 SPECIFIED COSTS
- .04 QUALIFYING SECURITIZATION
- SECTION 6. APPLICATION
- SECTION 7. EFFECT ON OTHER DOCUMENTS
- SECTION 8. EFFECTIVE DATE
- SECTION 9. DRAFTING INFORMATION
- Rev. Proc. 2005-66
- Part I — Overview
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. CHANGES FROM DRAFT REVENUE PROCEDURE IN ANNOUNCEMENT 2004-71
- Part II — All Plans
- SECTION 4. CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
- SECTION 5. ADOPTION OF INTERIM PLAN AMENDMENTS AND EXTENSION OF THE REMEDIAL AMENDMENT PERIOD
- SECTION 6. PLAN AMENDMENTS AND OPERATIONAL REQUIREMENTS UNDER FIVE YEAR AND SIX YEAR REMEDIAL AMENDMENT CYCLES
- SECTION 7. EXTENSION OF EGTRRA REMEDIAL AMENDMENT PERIOD
- SECTION 8. PLAN TERMINATION
- PART III — Individually Designed Plans
- SECTION 9. ESTABLISHMENT OF FIVE-YEAR REMEDIAL AMENDMENT CYCLES FOR INDIVIDUALLY DESIGNED PLANS
- SECTION 10. EXCEPTIONS TO THE GENERAL RULE FOR DETERMINING A PLAN’S FIVE-YEAR REMEDIAL AMENDMENT CYCLE
- SECTION 11. RULES FOR DETERMINING FIVE-YEAR REMEDIAL AMENDMENT CYCLE IN CASES OF MERGER OR ACQUISITION, CHANGE IN PLAN SPONSORSHIP, OR PLAN SPIN-OFF
- SECTION 12. EXTENSION OF THE EGTRRA REMEDIAL AMENDMENT PERIOD AND SCHEDULE OF NEXT FIVE-YEAR REMEDIAL AMENDMENT CYCLE
- SECTION 13. ON-CYCLE FILING FOR DETERMINATION LETTERS
- SECTION 14. OFF-CYCLE FILING FOR DETERMINATION LETTERS
- SECTION 15. OPENING OF DETERMINATION LETTER PROGRAM FOR INITIAL REMEDIAL AMENDMENT CYCLE FOR INDIVIDUALLY DESIGNED PLANS
- PART IV — Pre-approved Plans
- SECTION 16. ESTABLISHMENT OF SIX-YEAR AMENDMENT/APPROVAL CYCLE FOR PRE-APPROVED PLANS
- SECTION 17. ELIGIBILITY FOR SIX-YEAR AMENDMENT/APPROVAL CYCLE
- SECTION 18. EXTENSION OF THE EGTRRA REMEDIAL AMENDMENT PERIOD AND SCHEDULE OF NEXT SIX-YEAR REMEDIAL AMENDMENT CYCLE
- SECTION 19. OPTION TO PERMIT ADOPTING EMPLOYER TO AMEND M&P PLAN AND REMAIN IN SIX-YEAR REMEDIAL AMENDMENT CYCLE
- SECTION 20. OFF-CYCLE FILING
- SECTION 21. EFFECT ON OTHER DOCUMENTS
- DRAFTING INFORMATION
- 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
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