Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
EMPLOYEE PLANS
Notice 2004-72(PDF, 45K)
2005 section 415 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2005, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) "control employees."
Rev. Rul. 2004-104(PDF, 50K)
2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in determining contributions to defined benefit plans and permitted disparity.
EXEMPT ORGANIZATIONS
Announcement 2004-94(PDF, 100K)
A list is provided of organizations now classified as private foundations.
EMPLOYMENT TAX
Notice 2004-73(PDF, 41K)
2005 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2005 and self-employment income earned in taxable years beginning in 2005, and (2) the domestic employee coverage threshold amount for 2005.
ADMINISTRATIVE
Announcement 2004-86(PDF, 56K)
This document contains corrections to temporary regulations (T.D. 9141, 2004-35 I.R.B. 359) under section 904(d) of the Code relating to foreign tax credit limitation and to the exclusion of certain export financing interest from foreign personal holding company income.
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