Current Developments (Part II) — footnotes

²⁷ Kathi Cooper v. The IBM Personal Pension Plan, SD IL, 7/30/03.

²⁸ ERISA Advisory Opinion 2003-10A (8/12/03).

²⁹ Rev. Proc. 2002-21, 2002-1 CB 911.

³⁰ Rev. Proc. 2003-86, IRB 2003-50, 1211.

³¹ TD 9099 (12/16/03).

³² Ann. 2004-58, IRB 2004-29, 66.

³³ Susan Rhiel v. Raymond L. Adams, 6th Cir. BAP, 12/10/03.

³⁴ John R. Patterson v. Joseph B. Shumate, Jr., 504 US 753 (1992).

³⁵ P.L. 108-189.

³⁶ Rev. Rul. 2004-10, IRB 2004-7, 484.

³⁷ See DOL Field Assistance Bulletin (FAB) 2003-3 (5/19/03).

³⁸ For a detailed discussion of FAB 2003-3, id., and Rev. Rul. 2004-10, note 36 supra, see Masnik, Tax Clinic, “Rev. Rul. Permits Allocation of Expenses to Former Employees,” 34 The Tax Adviser 337 (June 2004).

³⁹ Rev. Rul. 2004-4, IRB 2004-6, 414.

⁴⁰ Raymond B. Yates, M.D., P.C., 124 S.Ct. 1330 (2004).

⁴¹ Notice 89-25, 1989-1 CB 662.

⁴² Rev. Proc. 2004-16, IRB 2004-10, 559.

⁴³ Rev. Rul. 2004-20, IRB 2004-10, 546.

⁴⁴ Rev. Rul. 2004-21, IRB 2004-10, 544.

⁴⁵ 69 Fed. Reg. 58018 (9/28/04).

⁴⁶ See 69 Fed. Reg. 9846 (3/2/04), corrected 69 Fed. Reg. 11043 (3/9/04).

⁴⁷ 69 Fed. Reg. 12291 (3/16/04).

⁴⁸ Notice 2004-30, IRB 2004-17, 828.

⁴⁹ P.L. 108-218.

⁵⁰ Notice 2004-34, IRB 2004-18, 848.

⁵¹ Ann. 2004-38, IRB 2004-18, 878.

⁵² Ann. 2004-43, IRB 2004-21, 955.

⁵³ IRS Letter Ruling 200418051(4/29/04).

⁵⁴ Central Laborers’ Pension Fund v. Thomas E. Heinz, 124 S.Ct. 2230 (2004).

⁵⁵ Daniel A. Spacek v. Maritime Ass’n, 134 F3d 283 (5th Cir. 1998).

⁵⁶ TD 9130 (6/15/04).

⁵⁷ Rev. Proc. 2004-37, IRB 2004-26, 1099.

⁵⁸ IRS Letter Ruling 200436015 (9/3/04).

⁵⁹ P.L. 108-357.

⁶⁰ TD 9142 (7/22/04).

⁶¹ Rev. Proc. 2004-44, IRB 2004-31, 134.