TaxTrends Recent Cases and Rulings David O’Driscoll, J.D., LL.M. IN THIS DEPARTMENT Employee Benefits & Pensions HRAs for former employees: LTR 200452013; Rev. Rul. 2003-102*; Baker, TC* Procedure & Administration IRS releases 2004 guidelines for “adequate disclosure”:  Rev. Proc. 2004-73    The reports of cases, rulings, etc., herein, except for the Reflections, are edited versions of the relevant court opinion, published ruling, etc. *This development, concerning related matters, is covered in the Reflections to the report of the principal item.

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