Current Developments (Part I) — footnotes

¹ Rev. Rul. 2003-102, IRB 2003-38, 559.

² Rev. Rul. 2003-58, IRB 2003-22, 959.

³ Information Letter 2003-0202 (9/30/03).

⁴ Rev. Rul. 2002-19, 2002-1 CB 779.

⁵ P.L. 108-173.

⁶ Notice 2004-2, IRB 2004-2, 269.

⁷ Notice 2004-23, IRB 2004-15, 725.

⁸ Notice 2004-25, IRB 2004-15, 727.

⁹ Rev. Rul. 2004-38, IRB 2004-15, 717.

¹⁰ Rev. Proc. 2004-22, IRB 2004-15, 727.

¹¹ Rev. Rul. 2004-45, IRB 2004-22, 971.

¹² Notice 2004-43, IRB 2004-27, 10.

¹³ Notice 2004-50, IRB 2004-33, 196.

¹⁴ DOL Field Assistance Bulletin (FAB) 2004-1 (4/7/04).

¹⁵ Rev. Rul. 2004-55, IRB 2004-26, 1081.

¹⁶ Rev. Rul. 2004-37, IRB 2004-11, 583.

¹⁷ Rev. Rul. 2002-22, 2002-1 CB 849.

¹⁸ Notice 2002-31, 2002-1 CB 908.

¹⁹ Rev. Rul. 2004-60, IRB 2004-24, 1051.

²⁰ IRS Letter Ruling 200415009 (4/9/04).

²¹ IRS Letter Ruling (TAM) 200415003 (4/9/04).

²² TD 9083 (8/1/03); for a discussion of the final regulations, see Walker and Wagenbach, “Employee Benefits & Pensions: Current Developments (Part I),” 34 The Tax Adviser 678 (November 2003).

²³ Square D Co., 121 TC 168 (2003).

²⁴ Notice 2003-47, IRB 2003-30, 132.

²⁵ Notice 2003-22, IRB 2003-18, 851.

²⁶ Rev. Proc. 2004-45, IRB 2004-31, 140; see Reinstein, NewsNotes, “Final Version of Schedule M-3 Available,” 35 The Tax Adviser 597 (October 2004).