Employee Benefits & Pensions: Current Developments (Part I)— footnotes

¹See Walker and LaGarde, “The Pension Protection Act of 2006—a Comprehensive Reform Package,” 37 The Tax Adviser 650 (November 2006).

²REG-158080-04 (10/4/05).

³Notice 2005-1, IRB 2005-2, 274.

⁴Notice 2006-79, IRB 2006-43, 763.

⁵Notice 2006-4, IRB 2006-3, 307.

⁶Notice 2006-33, IRB 2006-15, 754.

⁷IRS Letter Ruling 200541033 (10/14/05).

⁸Rev. Proc. 2006-31, IRB 2006-27, 13.

⁹Rev. Rul. 2005-48, IRB 2005-32, 259.

¹⁰17 CFR § 240.10b-5, Employment of manipulative and deceptive devices, states: It shall be unlawful for any person, directly or indirectly, by the use of any means or instrumentality of interstate commerce, or of the mails or of any facility of any national securities exchange, (a) To employ any device, scheme, or artifice to defraud, (b) To make any untrue statement of a material fact or to omit to state a material fact necessary in order to make the statements made, in the light of the circumstances under which they were made, not misleading, or (c) To engage in any act, practice, or course of business which operates or would operate as a fraud or deceit upon any person, in connection with the purchase or sale of any security.

¹¹See IRS Letter Ruling (TAM) 200338011 (9/19/03).

¹²See Paul A. Tanner, 117 TC 237 (2001), aff’d, 65 FedAppx 508 (5th Cir. 2003).